The shareholder’s right to be assisted by an expert accountant in the exercise of its investivation’s powers

Each shareholder has individually, as soon as no commissioner is  appointed, the powers of investigation and control of a commissioner.

To this end, he may be assisted by an expert accountant registered on the sub-list of external expert accountants of the Institute of Expert accountants and Tax  Consultants.

The mission of the expert accountant will be identical to that of the commissioner. However, the expert accountant must carry out this mission with competence, objectivity and independence.

The expert accountant will be remunerated by the  shareholder  who  has appointed him/her, except in the case where:

  • the expert accountant is appointed with the agreement of the company;
  • a court decision charges the cost of the expert accountant to the company. The court may reach this decision if it finds irregularities on the part of the management authority or if the refusal of the management authority was not reasonably justified.

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