AMPER, SA and Subsidiaries Consolidated Financial Statements for ...

on any issues that may put at risk the independence of
the auditors and any others related to the development
process of the accounts audit, and other communications
provided for in the accounts auditing legislation and in the
technical standards of the audit.
In any case, the Audit and Control Committee should
annually receive from the Accounts Auditor the written
confirmation of his independence from the entity or
entities linked to it, directly or indirectly, as well as the
information of any kind of additional services rendered to
these entities by the aforementioned Auditor, or by
persons or entities linked to it in accordance with the
provisions set out in Law 19 / 1988 of 12 July regarding
Accounts Auditing.
The Audit and Control Committee shall issue, prior to the
issuance of the Accounts Audit Report, a report which
shall express an opinion regarding the independence of
the Accounts Auditor. This Report will have to rule, in any
event, on the additional services rendered which are
referred to in the preceding paragraph.
d) Monitor the fulfilment of the audit contract, ensuring that
the opinion regarding the accounts and the main contents
of the audit Report are drafted in a clear and precise
manner.
e) Supervision of the internal audit services of the Company,
know and verify the adequacy, effectiveness and integrity
of the process of preparation and presentation of the
regulated financial reporting and of the internal control
systems, and review the appointment and replacement of
the responsible persons.
f) Review the accounts of the company, monitor the
compliance of the legal requirements and the correct
application of generally accepted accounting principles,
as well as report the proposals raised to amend the
accounting principles and criteria suggested by
management.
g) Review the issue prospectuses and the periodic financial
reporting which the Board of Directors must provide to the
markets and their supervisory bodies.
h) Examine the compliance with the Internal Code of
Conduct in matters relating to the Securities Markets, the
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