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(1) The results of the audit shall be set out in writing in an auditor's report to be delivered to the executive body of the party and that of the audited local organization.
(2) If the auditor has no objections to make after completing the audit, it shall be certified that:
following the mandatory audit of the party's books and accounting documents and the information and evidence furnished by the executive bodies, the annual report corresponds to the extent of the audit (Article 29 (1)) with the provisions of the present Act.
Where objections are raised, the auditor shall refuse or qualify the certification in the audit certificate. Any audited regional organizations shall be named in the audit certificate.
(3) The audit certificate shall be appended to the annual report before the latter is submitted and the full text shall then be published in accordance with Article 23, para 2, Sentence 2.