Article 348 — Duties of Auditors

Subject to the other provisions of this Code and other relevant laws, the Auditors shall: 1/ discharge their duties following generally accepted accounting principles; 2/ provide accurate information; 3/ treat shareholders equally; 4/ keep professional secrets; 5/ annually verify the correctness and accuracy of the inventories, balance sheets, and profit and loss accounts, books and other financial documents; 6/ certify that the report submitted by the board of directors to the general meeting of shareholders reflects the correct state of the company; 7/ carry out such other duties as may be assigned to them in the memorandum of association or by general meeting of shareholders.