5/ የድርጅቱ ሒሳብ የበጀት ዓመቱ ባለቀ በአምስት ወራት ውስጥ ካልተመረመረ እና ይህንን ለመፈጸም ድርጀቱ ፈቃደኛ ካልሆነ ኤጀንሲው የውጭ ኦዲተር ሾሞ ማስመርመር ይችላል።
4/ Where it appears to the Agency that the account of a Charity or Society is not audited within five months from the end of that year or to be audited by a certified external auditor, the Agency may appoint an Auditor.