1. Subject to the provisions of the federal law regulating the audit profession, as amended, the auditor shall issue a report on the accounts audited by him. If the Company has more than one auditor, they shall assign the duties among themselves in order that each may submit a separate report based on his specific duties. The auditors shall then submit a common report for which they shall be jointly liable. Each auditor shall state his name on the report and shall sign it. 2. The report shall indicate whether the accounts have been prepared in accordance with the provisions of this Decree Law and whether they give a fair view of the financial position of the Company.
Interpretation and application must be checked against the official text and current version.