{'rm': 'Sche la societad n’ha betg in post da revisiun, sto l’ultim quint annual ultra da quai vegnir suttamess ad in revisur admess per laschar far ina revisiun limitada, avant ch’el vegn approvà da la radunanza generala. Il cussegl d’administraziun nominescha il revisur admess.', 'en': 'If the company does not have an external auditor, the most recent annual accounts must also undergo a limited audit by a licensed auditor before their approval by the general meeting. The board of directors shall appoint the licensed auditor.'}