（Acknowledgement of Closing Report）
The person-in-charge of a business must submit the business` closing report to the capital provider(s), partner(s) or shareholder(s) for acknowledgement within six months of the end of a fiscal year.
The capital provider(s), partner(s) or shareholder(s), in processing the matters mentioned in the preceding paragraph, may commission certified public accounts for examination if deemed necessary.
Personnel in-charge of the business or acting accountant can be removed from year-end financial sheets after confirmation and finalization of sheets as mentioned in Paragraph 1. However, this does not apply in the event of illegal or inappropriate conduct.