There may be disagreements between the company and the auditor regarding the followings:
- The year-end accounts,
- Financial statements of the company and the group of companies,
- Annual report of the board of directors, and
- Interpretation or implementation of administrative acts or provisions in the articles of association.
In such a case, upon the request of the board of directors or the auditor, the commercial court of the first instance, at the location of the headquarters of the company award a judgment without hearing. The judgment is final. All legal costs that may be incurred as a result of the aforementioned legal procedures are borne by the company.