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(1) The audit referred to in Article 23, para 2, sentence 1 shall apply to the party and at least two of its provincial organization and four subordinate local organizations as selected by the auditor.
(2) The auditor may require the executive body and their authorized representatives to furnish any information and proof they may need to fulfil their auditing assignment with due care. To this extent, the auditor shall be allowed to examine the records required for the compilation of the statement of accounts, the books and documents as well as the contents of cash boxes and other assets.
(3) The executive body of an audited local organization shall assure the auditor in writing that the statement of accounts contains all the obligatory items of revenue. Reference may be made to the assurances given by the executive bodies of subordinate local organizations. It is sufficient if the member of the executive body who is responsible for financial affairs renders such assurance.