SECTION 696

Where there is not an order of certified public accountants, mayperform the duties of an auditorcertified publicaccountants previously registered on a list/directory prepared bya committee sitting at the court of appeals within the jurisdiction of the State party where the headquarters of the company being auditedis located. This committee is composed of four (4) members: 1)a magistrate at the court of appeals who chairs/presideswith a casting vote; 2)a professor of law, economics or management; 3)a prosecutor at the competent court on commercial matters; 4) a representative of the ministry in charge of finance having competence in the subject matter.