When the auditor is preparing the reports entrusted to him/her, he/she shall observe all the changes occurring in international financial reporting standards which must be followed in the preparation of the financial statements which are not inconsistent with the laws and the regulations approved by the Concerned Body. If the report is prepared in violation of the requirements imposed by such laws and regulations, the resolution of the annual ordinary general meeting approving it shall be null and void. If more than one auditor of the company is appointed, they shall be jointly liable for any damage resulting from the violations committed by either of them.
This site currently publishes a verified part of the instrument; the remaining provisions continue to exist and apply independently of their absence from this corpus. Interpretation and application must be checked against the official Arabic text and the current version.