30

(1) The result of the audit must be set out in writing in an audit report which must be delivered to the executive committee of the party and to the executive committee of the audited regional branch.
(2) If no objections are to be lodged after the final result of the audit, the auditor must confirm by means of a certificate that, after a dutiful audit and on the basis of the party's account books and documents as well as the information and evidence furnished by the executive committees, the statement of account as audited (Article 29 (1)) complies with the provisions of this Law. If objections are to be lodged, the auditor must refuse to provide this confirmation in his auditor's certificate or modify it accordingly. The names of the regional branches audited must be stated in the auditor's certificate.
(3) The auditor's certificate must be attached to the statement of account to be submitted and published verbatim in accordance with Article 23 (2), sentence 3.