جزاء عزوف مندوب الحسابات عن إخطار وكيل الجمهورية عن الجنح المكتشفة أثناء قيامه بمهامه الرقابية

Abstract EN

Commercial companies are one of the most important social aspects currently available for capital investment due to the concerted efforts of individuals to do so, so the legislator, in order to achieve its objectives, imposed various types of control over its activities by certain and diverse entities, perhaps the most important of which is the permanent and continuous accounting control carried out by the accounting representative on the company's accounts and activity.

from this point of view, it can be said that the aauditeur, in the performance of his oversight functions on the company's accounts, results and activity, obliged the legislator to notify the public prosecutor of each offence and, more precisely, all the misdemeanours he may discover in the course of this task, otherwise he will present himself to legal accountability.