1105. The board of directors renders account of its administration at the special meeting.
It produces the financial statements, which shall be accompanied with the comments of an accountant on the financial situation of the syndicate. The accountant shall, in his report to the co-owners, indicate any irregularity that has come to his attention.
The financial statements shall be audited on the application of co-owners representing 40% of the voting rights of all the co-owners. The application may be made at any time, even before the meeting.