31. (a) The ECU’s Auditor, elected at the Annual General Assembly shall not be eligible for membership of the Board during his term of office.
(b) The General Assembly elects an Auditor and a Deputy Auditor for a term of office of four years. Re-election is possible.
(c) The Auditor or the Deputy Auditor audits the accounts of the past year after the closing of the annual accounts and reports in writing to the General Assembly.
(d) In his report the Auditor or Deputy Auditor shall recommend the General Assembly either to accept the annual accounts with discharge of the Board, or to refer the annual accounts back to the Board.