The certificate shall be produced by an approved external auditor or, in the case of public bodies, by a competent and independent public officer.
Is iniúchóir seachtrach formheasta a chuirfidh an deimhniú sin ar fáil nó i gcás comhlachtaí poiblí, is oifigeach poiblí inniúil neamhspleách a dhéanfaidh amhlaidh.