{"id":18807,"date":"2019-10-14T15:29:28","date_gmt":"2019-10-14T13:29:28","guid":{"rendered":"https:\/\/www.e2.law\/en\/?post_type=enforceablerights&#038;p=18807"},"modified":"2019-10-14T15:56:44","modified_gmt":"2019-10-14T13:56:44","slug":"the-shareholders-right-to-be-assisted-by-an-expert-accountant-in-the-exercise-of-its-investivations-powers","status":"publish","type":"enforceablerights","link":"https:\/\/www.e2.law\/en\/enforceablerights\/the-shareholders-right-to-be-assisted-by-an-expert-accountant-in-the-exercise-of-its-investivations-powers\/","title":{"rendered":"The shareholder&#8217;s right to be assisted by an expert accountant in the exercise of its investivation&#8217;s powers"},"content":{"rendered":"<p>Each shareholder has individually, as soon as no commissioner is\u00a0 appointed, the powers of investigation and control of a commissioner.<\/p>\n<p>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\u00a0 Consultants.<\/p>\n<p>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.<\/p>\n<p>The expert accountant will be remunerated by the\u00a0 shareholder\u00a0 who\u00a0 has appointed him\/her, except in the case where:<\/p>\n<ul>\n<li>the expert accountant is appointed with the agreement of the company;<\/li>\n<li>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.<\/li>\n<\/ul>\n","protected":false},"template":"","categories":[1],"tags":[],"class_list":["post-18807","enforceablerights","type-enforceablerights","status-publish","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The shareholder&#039;s right to be assisted by an expert accountant in the exercise of its investivation&#039;s powers - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/en\/enforceablerights\/the-shareholders-right-to-be-assisted-by-an-expert-accountant-in-the-exercise-of-its-investivations-powers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The shareholder&#039;s right to be assisted by an expert accountant in the exercise of its investivation&#039;s powers - e2.law\" \/>\n<meta property=\"og:description\" content=\"Each shareholder has individually, as soon as no commissioner is\u00a0 appointed, the powers of investigation and control of a commissioner. 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