b. Audit report
1 The auditor provides the board of directors with a comprehensive report with conclusions on the financial reporting, the internal system of control as well as the conduct and the result of the audit.
2 The auditor provides the general meeting with a summary report in writing on the result of the audit. This report contains:
- 1.
- an assessment on the result of the audit;
- 2.
- information on independence;
- 3.
- information on the person who managed the audit and on his specialist qualifications;
- 4.
- a recommendation on whether the annual accounts and the consolidated accounts should be approved or rejected with or without qualification.
3 Both reports must be signed by the person who managed the audit.
