It is possible to list attitudes that are considered incompatible

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However, if the trustees cannot in any case omit what is necessary for this purpose, on the other hand, one must not forget that their function is of “comprehensive control” of accounting, and not of “ control ” over each particular accounting record. One cannot expect from them what one cannot reasonably expect. Here too, as always, the legal norm must regulate economic relations and not violate their nature. A superficial observation of the complex activity of commercial companies and the complicated, detailed and numerous entries to which it gives rise is also enough to convince us that it is only possible for employees.

Permanently employed by the company, to control these entries one by one. Now, the trustee is not a social employee, he does not give, nor can he give – nor does the law intend it – uninterrupted work to the company. The bulk sms cyprus law does not intend it, because saying, in art. 184; No. 2, that the trustees must examine the company's books at least once every quarter, demonstrates that it did not consider a continuous examination of the company's accounting to be essential to their task. The law does not intend this, because it immediately states, in the same article 184, No. 2, that the examination of the books aims to verify the correctness of the accounting method. These words clearly denote a “comprehensive control” and not a detailed examination of all accounting entries”.

29. It can also be deduced from the lesson of the eminent professor DE GREGORIO that when there is suspicion of fraud, orders or irregularities, or when circumstances of fact determine it, only then will more detailed inquiries be appropriate (loc. cit., page 87):

“Therefore, coordinating the various requirements imposed by law for the fulfillment of the task of the trustees, I believe it is safe to conclude: that the trustees are in any case obliged to review the company books quarterly to verify the goodness of the accounting method; that they are obliged during the fiscal year to carry out the most detailed accounting inquiries if this is required due to suspicion of fraud, disorders and irregularities; that they are obliged, at the end of the fiscal year, to make the necessary accounting inquiries to judge with full knowledge of the facts the accuracy of the balance sheet.