Information on the auditor’s visit to the company’s premises

An accounting audit cannot be initiated unless the audited company has been notified by sending or delivering an audit notice. This obligation must allow you to be present or, if you wish, to be represented by counsel of your choice during the auditor’s on-site interventions. However, the latter is not required to inform you in advance of each of its visits to your premises during the inspection operations. In other words, the obligation to inform you of their visit only applies to their first visit to your premises, and not to their subsequent interventions.