The silence of the auditor under Tunisian law

Le silence du commissaire aux comptes en droit tunisien

Racem Gassara
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Racem Gassara: ISAAS - Institut supérieur d'administration des affaires de Sfax - Université de Sfax - University of Sfax

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Abstract: Custodian of essential information for the company, the auditor, when performing his duties, must exercise discretion to preserve the honor and dignity of his profession. He is sometimes bound by an obligation of confidentiality, the non-respect of which may engage his criminal liability for breach of professional secrecy, sometimes he is required to denounce the offenses of which he has become aware during the exercise of his functions. The silence of the auditor may engage his criminal liability for breaches of the duty to speak, as he may engage him for breach of the duty to remain silent.

Keywords: Statutory Auditor; Criminal liability; Duty to disclose offenses; Obligation to professional secrecy; Commissaire aux comptes; Responsabilité pénale; Devoir de révélation des infractions; Obligation au secret professionnel. (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-acc and nep-ger
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Published in Revue interdisciplinaire droit et organisations, 2023, 5, pp.59-78. ⟨10.34699/rido.2023.24⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04190169

DOI: 10.34699/rido.2023.24

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