The provisional verification report, drawn up by the rapporteur and adopted by the supervisory board, is sent by the chairman to the audited body, which has thirty days in which to submit its observations. The audited body may also request that its representatives be heard by the supervisory board within the same period.
The final audit report is adopted by the supervisory board after examining any comments made by the audited body and, where appropriate, after hearing its representatives. The audited body’s comments are appended to the audit report. This report is sent to the audited body, which communicates it to the general meeting, without mentioning the names of any shareholders. It is also sent to the Minister for Culture.