Companies Act 19,550 · Article 293 — Personal nature of the statutory auditor's office
The statutory auditor's office is personal and non-delegable (art. 293 LGS)
Article 293 of the General Companies Law establishes that the statutory auditor's office is personal and non-delegable.
What article 293
Article 293 establishes the personal and non-delegable nature of the statutory auditor's office.
Official text · Act 19,550, art. 293
The statutory auditor's office is personal and non-delegable.
Source: Law 19,550, art. 293 — InfoLEG (updated official text)
Commentary
Like the director (art. 266), the statutory auditor was chosen for his personal suitability and cannot delegate his oversight role to a third party.
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