SECTION 715

The auditor shall prepare a report, in which he informs the board of directors, the general director as well as, where applicable, the audit committee of: 1) verifications and inspections he carried and various surveys he conducted as well as their outcomes; 2) balance sheet items and other accounting records to which amendments seem necessary, by making all the usefulcomments on the methods of assessment used for the preparation of these documents; 3) irregularities and inaccuracies which he uncovered; 4) conclusions drawn from comments and above corrections on the results of the fiscal year compared with those of the preceding year. Such report shall be made available to the chairman of the board of directors or the general director before the meeting of the board of directors or the decision of the general director thatadopts the accounts for the fiscal year.