AUDITOR AND LEGAL INCOMPATIBILITY CASES
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Abstract
The Algerian and French legislator has revealed a tendency on their part to prohibit auditors from accepting or exercising their functions in the event of the existence of incompatibility, it also prohibits them from retaining functions in the event of the occurrence of an incompatibility requiring him to cease his functions immediately, and otherwise he will be subject to criminal sanction.
The mission of auditors requires their impartiality and independence with respect to the entities they control. This is why they support incompatibilities which are determined by legal texts. This is due to the impossibility of performing certain functions due to particular circumstances and not due to a radical lack of competence.
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