The mission of the commissioner with regard  to  his  power  of  investigation  and control of shareholders

The  statutory  commissioner’s  mission  is  to  audit  the  financial  situation,  the  annual  accounts and the regularity, in  accordance  with  the  Companies  and  Associations  Code  and  the statutes, of the transactions to be recorded in the annual accounts.

To this end, the commissioners may, at any time, examine, without displacement, the company’s books, correspondence, minutes and all documents and records.

They  may  also  request  from  the  company’s  administrative  body,  agents  and  servants any explanations or  information and  carry out  any checks they consider   necessary.

Articles 3:68 to 3:70 of the Companies and Associations Code


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