1. The CEC selects by competition a list of licensed accounting experts at the beginning of the electoral year.

2. The list should contain at least 20 experts who have been exercising this profession in the last 5 years.

3. Procedures, criteria for the selection of the preliminary list and their appointment are determined by instruction of the CEC. In any case, one auditor may not audit the same electoral subject for two consecutive elections.

4. The budget for elections should also envisage the fund needed for auditing the electoral subjects.