2.
The representative audit commissioner may, in response to a request from the external auditor, have the chief secretariat of the audit commissioners, clerks, other officers or officers in accordance with the stipulations of Article 180-3, cooperate with the audit by the external auditor, in as far as there is no hindrance to the audit duties of the audit commissioners.
(Request for an Explanation or Statement of Opinion by the Assembly)
Article 252-34.
The assembly of an ordinary local public body, may, if it is deemed necessary, demand an explanation from the external auditor or from a former external auditor.
2.
The assembly of an ordinary local public body, may, if it is deemed necessary, state its opinions to the external auditor.
(Cancellation of an External Audit Contract)
Article 252-35.
The chief executive of the ordinary local public body shall cancel an external audit contract when the external auditor no longer satisfies any of the conditions under paragraph 1 of Article 252-28 (if the contract has been made under paragraph 2 of the same article, when the external auditor ceases to be a tax accountant (or a person qualified to be a tax accountant).
2.
Should the chief executive of the ordinary local public body acknowledge that the external auditor concerned is unable to carry out the external audit because of illness, or that the conduct of the external auditor is in violation of this Law, injunctions based on this Law or the duties involved in the external audit contract, or that the external audit contract between the external auditor and the audit commissioners is in any other way markedly improper, he or she may cancel the external audit contract. In such case, the chief executive shall seek the opinion of the audit commissioners, present that opinion to the assembly and obtain the prior agreement of the assembly.
3.
An external auditor who wishes to cancel the external audit contract must obtain the agreement of the chief executive of the ordinary local public body. In such case, the chief executive of the said ordinary local public body shall seek the opinion of the audit commissioners in advance.
4.
The opinions given in accordance with the stipulations of the preceding two paragraphs shall be mutually agreed on by the audit commissioners.
5.
When the external audit contract has been cancelled under paragraphs 1, 2 or 3 the chief executive of the ordinary local public body shall give immediate notification of the same and shall conclude a new external audit contract without delay.
