Financial Statement Act Article 20

After receiving said financial statements described in the preceding Article, the competent agency shall immediately commence audit and consolidation, and amend and consolidate contents therein where inadequacies or errors have been discovered, and deliver them to the central budget accounting and statistics agency together with unit financial statement.The events of amendment described in the preceding Paragraph shall be notified to the agency that originally compiles the financial statement and the auditing agency.General financial statements compiled by the central budget accounting and statistics agency shall be governed mutatis mutandis by the preceding two Paragraphs.