The function of this body is to examine the activities practiced by administrators and provide opinions on the company accounts (financial statements, alterations to capital, mergers, the issue of debentures, etc.). To do so, the members of the audit committee meet to fully analyze the issues under their responsibility and issue opinions and statements on their findings. Any shareholder can ask to read the audit committee’s opinions either at assemblies or when the committee is created, and also suggest the election of qualified members to part of such official body of the company.
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