Art.577-8 / 2 of Law 2010 on the condominium: "The General Assembly appoints annually an auditor, co-owner or not, whose obligations and powers are determined by the condominium rules.
Even if the statement is inaccurate, incomplete, and it is confusing as most subjects concerned laymen who govern us, the fact remains that the accounts must be audited and that this control is now mandatory.
The commissioner shall verify: 1 .-
that accounting rules (which are mandatory) and the chart of accounts are applied as required by the Act of July 17, 1975;
2 .- that the accounts have been opened in accordance with the results of the previous year;
3 .- that expenditures are in accordance with decisions of the General Assembly;
4 .- that management meets the standards of prudence and honesty;
5. - that the accounts correspond to the parts contained in the entries billers, billers in outflows in the financial press and various operations;
6 .- centralizing the newspaper has been hectic and it ensures the irreversibility of entries ;
7 .- that the load distribution and allocation of products comply with the law and statute.
The mission of the Commissioner is not limited to these few points. It will also: 1 .-
together and seek each co-owner for the purpose of obtaining from them the information, remarks and comments they have made in the course of the year and it would be useful to fulfill its mission effectiveness;
2 .- ask the trustee regarding the commissions that may have been received and conflicts of interest that might influence the management of the condominium.
The Commissioner shall prepare a written report on his control, he explains how he did his work and has obtained the information he has requested, he shall certify (or refuses to certify) that the accounts and the accounts of the condominiums have been established (or not) with sincerity and good faith, they give (or do not) a true and fair assets, liabilities, financial position and results.
The Commissioner is responsible financially and criminally for the content of his report and, therefore, his trial on accounting and management. Therefore it is ensured to cover in case of trouble.
The condominium rules may not reduce the extent or mentioning how the control should be conducted. This is the ethics and conscience of the controller. But the condominium rules may indicate obligations (such as independence and honesty) or skills (such as knowledge of accounting and professional references) from the controller.
It goes without saying that the audit is not within the reach of even enlightened amateur. The technicality and skill required in this work and the authority for the inspector to exercise alone can justify the monopoly that the law has limited number of professionals that are experts accountants and auditors.
If the control should be done otherwise than according to the protocol whose guidelines have just been recalled, he would lose not only credibility but also any help as it could be approved by owners normally gifted or even under-achievers. In case of pseudo-control, well known as a lobby will try to organize around, one must conclude that not only the law was again denied but that the accounts and management are left without recourse to omniscience trustee if not his omnipotence.
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