Comment on page
The Reserve’s financial statements must contain the opinion of external auditors, appointed by the Board from among those listed in a special registry, which shall be created and regulated by the Board. Auditing firms may not render their services for more than four (4) consecutive periods, and shall be able to resume the rendering thereof only after at least another four (4) periods have elapsed.
Any information obtained by the Reserve’s external auditors regarding the financial institutions in particular shall be confidential, and may not be disclosed without the Reserve’s express authorization.
The external auditors’ report must be submitted by the Board both to the National Executive and the National Congress; and in the case of the latter, it shall be submitted at the same time as the annual report referred to in Section 10(i).