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(1) No one may be nominated as an auditor if he or she is a member of the executive body or a general party committee, an appointed accountant or an employee of the audited party or any of its local organizations or if he or she held such a position during the three years preceding to such appointment.
(2) Auditors, their assistants and the legal representatives of an auditing firm participating in the audit shall be obliged to discharge their duties in a conscientious and impartial manner and to observe confidentiality. Art. 168 of the Stock Corporation Act shall apply mutatis mutandis.