426.1. The Technical Auditing Unit of the Auditing Commission of the Institute is in charge of the reception and comprehensive review of the income and expenditure reports presented by the Independent Candidates in regards to the source and amount of the resources by any financing modality, as well as to their destination and application.
426.2. The competent authorities are obligated to attend to and resolve, within a maximum of five working days, the information requirements formulated by the technical auditing unit of the Institute regarding banking, fiduciary and auditing matters.