The audit of the management and of the summary financial statements shall be carried out under
the conditions laid down by the contract.
However, where an economic interest group issues bonds under the conditions provided for in
Article 874 of this Uniform Act, the management audit shall be carried out by one or more
natural persons appointed by the meeting.
Their term of office and powers shall be determined by the contract.
The audit of the summary financial statements shall be conducted by one or more auditors chosen
from the official list of auditors and appointed by the meeting for a term of six fiscal years.
Subject to the regulations peculiar to the economic interest group, the auditor shall have the
same status, duties and responsibilities as the auditor of a public limited company.
Official translation
Spot-checked
In force from 17 April 1997
Source page 191