The auditor is one of the bodies that can be found, in particular, in Public Limited Companies, Limited Liability Companies (also Sàrl-S) and Partnerships limited by shares.
The auditor is appointed for a period of 6 years and has a role of supervision and control of the company. The auditor must also report to the shareholders or partners the absence of publication of accounts, losses exceeding half of the share capital or the absence of a management body.
Finally, the auditor cannot interfere in the management of the company. However, his liability towards third parties or the company is similar to that of the managers or directors.