A company shall put the financial records at the disposal of the auditor to the extent that enables him/her to perform his/her duties in accordance with the law. A shareholder may peruse such records after submission of a request to that effect to the Executive Management. If the request is rejected, the reasons of such rejection must be stated.
This site currently publishes a verified part of the instrument; the remaining provisions continue to exist and apply independently of their absence from this corpus. Interpretation and application must be checked against the official Arabic text and the current version.