A coorientation gives a globally nonvanishing one-form with . For tangent fields in the integrable distribution,
since integrability makes their bracket tangent to . Thus . Choose a transverse field with . The one-form then satisfies , as is checked on and .
The Godbillon-Vey invariant in the unnormalized convention is
The three-form is continuous at the specified regularity, so its integral is defined. We prove independence of both choices by producing exact differences with primitives, allowing ordinary Stokes theorem.
First, for a fixed , another admissible auxiliary form has the form . From and , one gets . Expanding the two three-forms, using this relation and , gives
Its integral on the closed manifold vanishes.
Next any other defining form is with nowhere zero. Let . Then
so one may use . Its three-form differs by
Again the difference integrates to zero; any subsequent auxiliary choice is handled by the first calculation. This includes reversing the chosen coorientation, since can be negative. Thus the invariant, and the corresponding de Rham cohomology class, depends only on the oriented manifold and the foliation defined by . Reversing the orientation of , unlike reversing the coorientation of , changes the sign of its numerical value.

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