A special audit is an audit aimed at finding answers to questions related to the management of the company or its financial position. The procedures to be carried out in a special audit shall be agreed upon in detail in an engagement letter. When the special audit is completed, the auditor who carried out the audit shall submit a written report.
Owners whose shares or stock represent a minimum of 1/10 of the share capital can request that the decision to perform a special audit was made.
Auditors, attorneys-at-law or law firms can carry out a special audit. If the persons to conduct the special audit are appointed by a general meeting, it shall also decide upon the order of their remuneration.