The accounts referred to in point (a) of paragraph 5 and the summary referred to in point (b) of that paragraph shall be accompanied by an opinion of an independent audit body, drawn up in accordance with internationally accepted audit standards.
Beidh tuairim ó chomhlacht neamhspleách iniúchóireachta arna tarraingt suas i gcomhréir leis na caighdeáin iniúchóireachta a bhfuil glacadh leo go hidirnáisiúnta ag gabháil leis na cuntais dá dtagraítear i bpointe (a) de mhír 5 agus leis an achoimre dá dtagraítear i sa mhír sin.