{'rm': 'Las controllas da finanzas dal maun public u lur collavuraturs pon vegnir elegids sco post da revisiun, sch’els adempleschan las pretensiuns da questa lescha. Las prescripziuns davart l’independenza valan confurm al senn.', 'en': 'Public audit offices or their employees may also be appointed as external auditor provided they meet the requirements of this Code. The provisions on independence apply mutatis mutandis.'}