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According to the following process, the supervisor shall audit the accounts: 1. Submit a written audit application to the company, which shall specify the purpose of the audit, the start and end dates of the accounting books, etc.; 2. The company shall reply in writing within 15 days from the date of submission; 3. If the application is approved, go to the company's finance department to check the accounts.
[Legal basis].
Article 53 of the Company Law of the People's Republic of China provides that the board of supervisors and the supervisors of companies without a board of supervisors shall exercise the following functions and powers: (1) inspect the company's finances; (2) Supervise the conduct of directors and senior management in the performance of the company's duties, and propose to the directors and senior management personnel who violate laws, administrative regulations, the articles of association or the resolutions of the shareholders' meeting; (3) When the behavior of directors and senior management personnel of Minjia harms the interests of the company, require the directors and senior management personnel to make corrections; (4) Propose to convene an extraordinary shareholders' meeting, and convene and preside over a meeting of shareholders when the board of directors fails to perform its duties of convening and presiding over a meeting of shareholders as stipulated in this Law; (5) To make proposals to the shareholders' meeting; (6) Initiating litigation against directors and senior management personnel in accordance with the provisions of Article 151 of this Law; (7) Other functions and powers stipulated in the articles of association.
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Legal analysis: Accounting firms can be hired to assist in their work, and the cost will be borne by the company.
The board of supervisors or the supervisors of a company without a board of supervisors may conduct an investigation if they find that the company's business situation is abnormal; If necessary, an accounting firm can be hired to assist in the work, and the company will bear the cost of the limbs.
Legal basis: Company Law of the People's Republic of China
Article 4 Supervisors may attend meetings of the board of directors as non-voting delegates and raise questions or suggestions on matters resolved by the board of directors.
The board of supervisors or the supervisors of a company without a board of supervisors may conduct an investigation if they find that the company's business situation is abnormal; If necessary, an accounting firm can be hired to assist in its work, and the cost shall be borne by the company.
Article 118 The provisions of Articles 53 and 54 of this Law on the functions and powers of the board of supervisors of a limited liability company shall apply to the board of supervisors of the stock company.
The expenses necessary for the board of supervisors to exercise their powers shall be borne by the company.
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Legal analysis: 1. Submit a written application for audit to the company, and explain in detail the purpose of the audit, the start and end dates of the accounting books, etc. in the application.
2. If the company refuses to inspect the accounts on the grounds that there is an improper purpose in inspecting the company's accounting books and may damage the interests of the company, it can file a lawsuit with the court to apply for account audit.
Legal basis: Article 53 of the Company Law of the People's Republic of China The board of supervisors and the supervisors of a company without a board of supervisors shall exercise the following functions and powers: (1) inspect the company's finances; (2) Supervise the performance of the duties of the directors and senior management personnel, and make recommendations for the removal of directors and senior management personnel who violate the law, administrative regulations, the articles of association or the resolutions of the shareholders' meeting; (3) When the behavior of directors and senior management harms the interests of the company, require the directors and senior management to make corrections; (4) Propose to convene an extraordinary shareholders' meeting, and convene and preside over a meeting of shareholders' meeting when the board of directors fails to perform its duties of convening and presiding over a meeting of shareholders before the provisions of this Law; (5) To make proposals to the shareholders' meeting; (6) Initiating litigation against directors and senior management in accordance with the provisions of Article 151 of this Law; (7) Other functions and powers stipulated in the articles of association.
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According to the provisions of the relevant laws of our country, the company must have accounting books in the process of operation, and the shareholders of the company have the right to view the accounting books, the accounting books record all the accounting data of the company, and the tax department can view them in accordance with the law. Article 53 of the Company Law of the People's Republic of China provides that the board of supervisors and the supervisors of companies without a board of supervisors shall exercise the following functions and powers: (1) inspect the company's finances; (2) To supervise the conduct of directors and senior management personnel in performing the duties of the company, and to propose the removal of directors and senior management personnel who violate laws, administrative regulations, articles of association or resolutions of shareholders' meetings; (3) When the behavior of directors and senior management harms the interests of the company, require the directors and senior management to make corrections; (4) Propose to convene an extraordinary shareholders' meeting, and convene and preside over a shareholders' meeting when the board of directors fails to perform its duties as provided for in this Law; (5) To make proposals to the shareholders' meeting; (6) In accordance with the provisions of Article 151 of this Law, initiate litigation against directors and management personnel at the level of Gao Qingdong; (7) Other functions and powers stipulated in the articles of association.
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