Financial Statement Act Article 25

When the auditing agency has contentions for amendment when auditing financial statements, it shall notify the agency that originally compiles the financial statement and ask the agency to provide response within a prescribed time period; the agency that does not provide response within the time period shall be deemed to have agreed to the amendment. Financial statement, once finalized after the audit, shall be notified to agency that originally compiles the financial statement, copies of which shall be submitted to the central budget accounting and statistics agency and superior agency of the said agency.