3. Information and confidentiality
1 The board of directors provides the auditor with all the documents and information that it requires, in writing if so requested.
2 The auditor safeguards the business secrets of the company in its assessments, unless it is required by law to disclose such information. In its reports, in submitting notices and in providing information to the general meeting, it safeguards the business secrets of the company.
c. Avis obligatoires
Si la société est manifestement surendettée et que le conseil d’administration omet d’en aviser le tribunal, l’organe de révision avertit ce dernier.