Auditors shall examine the agenda items and documents to be submitted by directors to a general meeting of shareholders and, at the general meeting shareholders, shall state their opinions as to whether such agenda items or documents include any matter contrary to any statute or the articles of incorporation or any considerably unreasonable matter.[This Article Wholly Amended by Act No. 3724, Apr. 10, 1984]
Laws › Commercial Act › Sub-Section 3 Auditors and Audit Committee
Commercial Act — Article 413 (Duty to Examine and Report)
상법 제413조
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.
For AI agents and developers — get this article as JSON, with the English and current Korean effective dates and an outdated-translation flag, from the korea-law API or as an MCP tool:
https://mcp.apify.com?tools=kr-data/korea-law