In the event of absence, resignation, or death of the auditor, his duties are performed by the alternate auditor until the end of such predicament or, where the latter is final, until the expiration of the mandate of the unavailable auditor.
When the auditor becomes available again, he shall resume his duties after the next ordinary general meeting that approves the accounts.
When the alternate auditor is called upon to perform the duties of the incumbent auditor, there shall be, during the next ordinary general meeting, the appointment of a new alternate whose term shall automatically end when the unavailable auditor resumes his duties.
One or several shareholders representing one-tenth at least of the capital as well as the public prosecutor may petition the court for the removal of auditors appointed by the ordinary general meeting.
If their request is approved, a new auditor shall be appointed by the court. He shall remain in office until the auditor appointed by the meeting of shareholders takes office.
One or several shareholders representing one-tenth at least of the capital, the board of directors, or the general director, as the case may be, the ordinary general meeting or the public prosecutor may petition the court for the removal of the auditor in the event of wrongdoing or he is unavailable.
The request for disqualification or removal of the auditor shall be brought before the competent court that shall rule expeditiously.
The Summons and Complaint shall be filed against the auditor and the company.
The removal petition shall be filed within thirty (30) days from the date of the general meeting that appointed the auditor.
Where the application is made by the public prosecution, it shall be lodged in the form of a request. Parties other than the representative of the public prosecutor shall be summoned at the behest of the clerk or by the competent authority of the State party by hand-delivered letter against a receipt or by registered mail with a request for acknowledgment of receipt.
The deadline for appeal against the decision of the competent court is fifteen (15) days from the date of service on the parties of this decision.