1-5

External Auditors must promptly report to the Central Bank violations of the Central Bank Laws, Regulations, instructions and any Matters of Significance arising from their audit of the Company. External Auditors making such reports in good faith shall not be considered to have breached any of their obligations

2-5

Companies must promptly notify the Central Bank in case of resignation of their External Auditor and the reasons thereof, as well as obtain the non-objection from the Central Bank in case of their dismissal or change. Divergence of opinions between the Company and its External Auditor cannot be ground for dismissal.

3-5

Any material reservations of the External Auditor in relation to finalisation of accounts and issuing of a clean audit opinion, must be reported to the Central Bank prior to the finalization of the audit.

4-5

The External Auditor must not finalise financial statements containing a qualified audit opinion without first receiving the Central Bank’s non-objection.