Qualifications of Company Auditors Article 335 The provisions of Article 331, paragraph (1) and paragraph (2) apply mutatis mutandis to company auditors.
A company auditor of a Stock Company may not concurrently act as a director, employee, including manager, of that Stock Company or its Subsidiary Company, and may not act as an accounting advisor (if the accounting advisor is a corporation, the member who is in charge of its affairs) or an executive officer of such Subsidiary Company.