60.51. After the audit, the auditor authorized by the Minister of Revenue shall assess the findings with the holder of the apportioned registration. The auditor shall communicate the preliminary audit findings, the post-audit process, information on the reporting procedures, rights of appeal, and any remarks and recommendations for improving operational records keeping.
Failure to inform the holder is not effective against the Société if it is impossible for the auditor authorized by the Minister of Revenue to meet the holder. The reasons shall be recorded in the audit report.