Article 298 of Companies Law

Shareholders or partners holding at least five percent of the company's capital may request the Ministry to appoint an auditor to inspect the company concerning violations in the performance of duties that they attribute to the manager, members of the board of directors, the auditor or the company's chief executive officer, where they have grounds justifying this request, after payment of the fee prescribed by the Executive Regulations. The applicants shall bear the auditor's costs. If the company refuses to provide the auditor appointed by the Ministry with the required information, the persons referred to in the preceding paragraph may resort to the courts to compel the company to provide the auditor with the required documents in accordance with the rules prescribed in the Law of Evidence concerning compelling a litigant to produce a document in that litigant's possession.