تقرير مندوب الحسابات كمصدر لإعلام المساهمين بالمركز المالي للشركة

الملخص EN

The Algerian legislature has adopted -unlike his French counterpart- a clear policy regarding the certification of the company’s accounts, by creating a professional charged with the task of providing a fateful image of the real situation of the company’s accounts.

This professional is tasked with the certification and approval of the company's accounts and preparing reports in order to notify the shareholders with all information regarding the company's management.

The report of accounts delegate can be either general demonstrating the result of the surveillance exerted throughout the year which in turn helps the shareholders to know the status of the company and therefore make administrative decisions knowingly.

He also prepares special reports related to exceptional situations that the company goes through like the case of concluded agreements between the company and one of its managers, the merge and split, and modifying the company's capital...

thus, given the importance of the accounts delegate reports, it is considered null all deliberations taken by the ordinary and extraordinary General Assembly in the absence of such reports.