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Commercial Act — Article 413-2 (Preparation of Audit Records)

상법 제413조의2

This English translation is based on the Korean text effective 2018-12-19. The Korean law has since been amended (current version effective 2026-09-10) — check the Korean original.

(1) Auditors shall prepare a record pertaining to the audit.

(2) A summary of audit process and the outcomes thereof shall be recorded in the audit record and auditors who have conducted the audit shall write their names and affix their seals, or shall affix their signatures, thereon. <Amended by Act No. 5053, Dec. 29, 1995>[This Article Newly Inserted by Act No. 3724, Apr. 10, 1984]

Korean original (law.go.kr) · Get articles as JSON via API

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