1. Every joint stock company and limited liability company shall have one or more auditors to carry out an annual audit of its accounts. Other companies may appoint an auditor in accordance with the provisions of this Decree Law. 2. The Company shall prepare annual financial accounts, including a balance sheet and a profit and loss account. 3. The Company shall apply international accounting standards and principles upon preparing its periodic and annual accounts, to give a clear and accurate picture of the profits and losses of the Company. 4. Every partner or shareholder in any Company may, based upon a written request, obtain a free copy of the last audited accounts and of the last report of its auditor and a copy of the accounts of the group if it is a holding company. The Company shall respond to such request within 10 [ten] days of the date of submission.
Interpretation and application must be checked against the official text and current version.