Section 4: Accounts, deposit of funds, controls and miscellaneous provisions

The auditors appointed, in accordance with the provisions of Article R. 814-45, in order to carry out the checks on judicial administrators and judicial representatives shall concurrently and personally carry out the minimum checks provided for in the documents appearing in Annexes 8-5-1 and 8-5-2 to this book. At the end of the inspection and after an interview with the inspected trader, a joint report is drawn up by the…

The scope of occasional checks is determined by the authority prescribing them. These controls may include all the minimum checks mentioned in article A. 814-4.

The auditors shall request the documents and organise the interviews necessary to carry out their audit assignment in compliance with the provisions of this book. They are bound by professional secrecy. The audited professional shall make available to the auditors all documents useful for the performance of their mission.