Article 230 of Companies Law

The auditor, or an accountant delegated by the auditor from among those who participated with the auditor in the audit work, shall attend the meetings of the ordinary general assembly and submit a report on the company's financial statements, on whether these statements show the company's financial position at the end of the financial year and the results of the company's operations for that year, and a statement of whether the information contained in the board of directors' report is consistent with what is contained in the company's books and documents, in accordance with generally accepted accounting principles and the provisions of the law. If the company has more than one auditor, they shall prepare a unified report. If there is disagreement among them concerning certain matters, this must be recorded in the report, stating each one's viewpoint. The report must include, in particular, the following information: 1- Whether the auditor has obtained the information the auditor considers necessary to perform the assignment. - Whether the balance sheet and profit and loss accounts are consistent with reality, include everything stipulated by the law and the company's constitutive contract, and faithfully and clearly express the company's true financial position. Whether the company keeps proper accounts. - Whether the inventory has been conducted in accordance with established procedures. E - Whether the information contained in the board of directors' report is consistent with what is contained in the company's books. 6- Whether any violations of the provisions of the law or the company's constitutive contract occurred during the financial year, stating whether these violations still persist, within the limits of the information available to the auditor. Any other information specified by the Executive Regulations.