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
