Travel and subsistence expenses incurred by the auditors in the discharge of their duties shall
be borne by the company.
Likewise, the company may grant the auditor a special remuneration where he:
1°) carries out an additional professional activity, on behalf of the company, abroad;
2°) carries out special audits of accounts of companies in which the audited company holds a
share or intends to hold a share;
3°) performs temporary duties entrusted to him by the company at the request of a public
authority.
Official translation
Spot-checked
In force from 17 April 1997
Source page 159