1. The auditor shall audit and prepare a report on the accounts for the fiscal year of the Company. The accounts shall be approved by the board of directors and presented to the General Assembly together with the auditor's report, within four [4] months of the end of each fiscal year of the Company. 2. The Company shall provide the SCA and the Competent Authority with a copy of the accounts and the auditor's report within 7 days of the date of convening the General Assembly in which the accounts and the auditor's report were submitted.
Interpretation and application must be checked against the official text and current version.