Artikel 132 Constitutie van de Postunie van de Staten van het Amerikaanse Werelddeel, Spanje en Portugal

Article 132 External Audit 1 Upon the conclusion of the fiscal year, an external audit shall be conducted of the Union's financial statements, in accordance with generally accepted accounting/auditing principles. 2 The report by the external auditors shall be provided to the Management Committee and subsequently referred to the Council for consideration. 3 The external auditors shall have the authority to make comments regarding the efficiency of financial procedures, with respect to the accounting system, internal financial controls and management and administration in general. 4 The external auditors shall be independent and solely responsible for performing the audit work. 5 The Management Committee and Council may request the external auditors to conduct certain specific reviews and to submit separate reports on the results.