For example, in Malaysia listing requirements call for immediate disclosure of a change in the management, external auditor or board structure.

Lead Auditor

Lead Auditor

Auditor General

v. Appointment of an External Auditor

(e) Appointment of an External Auditor

C. Function of the Auditor General

APPOINTMENT OF AN EXTERNAL AUDITOR (item 12)

MS. EVA LINDSTRÖM, AUDITOR GENERAL OF SWEDEN

4 (e) Appointment of an External Auditor

E. Appointment of the auditor for 2004

Item 12. Appointment of an External Auditor

Auditor General of the Republic of South Africa

Auditor General of the Republic of South Africa

Auditor General of the Republic of South Africa

Auditor General of the Republic of South Africa

The interim report of the External Auditor will include the Director General's observations on the implementation of the recommendations of the External Auditor.

The interim report of the External Auditor will include the Director General's observations on the implementation of the recommendations of the External Auditor.

Appointment of Auditor for financial years 2005 2008

c Excludes the Office of the Resident Auditor.

Reports of the auditor for 2002 and 2003

Candidatures for the appointment of an External Auditor.

Candidatures for the appointment of an External Auditor

The Auditor General of the Republic of South Africa

Implementation of the recommendations of the External Auditor (item 4)

Item 7. Implementation of the recommendations of the External Auditor

Item 4. Implementation of the recommendations of the External Auditor

Appointment of an auditor for the financial period 2005 2006.

Interim report of the External Auditor on the accounts of the

(e) APPOINTMENT OF AN EXTERNAL AUDITOR (continued) (GC.11 CRP.6)

The Tribunal may make proposals regarding the appointment of the Auditor.

(Signed) Shauket A. Fakie Auditor General of the Republic of South Africa

(Signed) Shauket A. Fakie Auditor General of the Republic of South Africa

(Signed) Shauket A. Fakie Auditor General of the Republic of South Africa

Documents IDB.30 5 PBC.21 5 and Add.1 provided information on the candidatures for the position of External Auditor, including the nomination of Ms. Eva Lindström, Auditor General of Sweden.

Under paragraph 4, every association must have a legal auditor of accounts.

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (PBC.21 8 IDB.30 8)

These principles, which were adopted in October 2004, indicate that an appointment of between four and eight years would provide a reasonable balance between the additional costs of changing the external auditor and the benefits of the change.

The Meeting of States Parties shall appoint an Auditor, which may be an internationally recognized firm of auditors or an Auditor General or an official of a State Party with an equivalent title.

(Signed) Philippe Séguin First President of the Court of Accounts of France Lead auditor

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

(e) APPOINTMENT OF AN EXTERNAL AUDITOR (IDB.30 5 and Add.1 4)

INTERIM REPORT OF THE EXTERNAL AUDITOR, FINANCIAL PERFORMANCE REPORT AND PROGRAMME PERFORMANCE REPORT