6.
The expiration of the period of the comprehensive external audit contract shall be the final day of the financial year covered by the audit under the comprehensive external audit contract.
7.
A body targeted for a comprehensive external audit shall strive to secure a sufficient period of time for the comprehensive external audit contract.
(Audit by a Comprehensive External Auditor)
Article 252-37.
The comprehensive external auditor shall carry out an audit of specific matters relating to the execution of the financial affairs of the body targeted for a comprehensive external audit or to the management of enterprises run by the body targeted for a comprehensive external audit which are recognized as being necessary for the achievement of the purpose of paragraphs 14 and 15 of Article 2.
2.
When carrying out an audit in accordance with the pleceding paragraph, the comprehensive external auditors shall pay particular attention to ascertaining whether the financial affairs of the body targeted for a comprehensive external audit and the management of enterprises run by the body targeted for a comprehensive external audit are being managed in accordance with the spirit of paragraphs 14 and 15 of Article 2.
3.
The comprehensive external auditor shall carry out the audit in accordance with paragraph 1 at least one time during the period of the comprehensive external audit contract.
4.
The body targeted for comprehensive external audit may stipulate in its bylaws that the comprehensive external auditor may, if he or she considers it necessary, audit revenues and expenditures of items receiving financial support from the body targeted for a comprehensive external audit in accordance with paragraph 7 of Article 199 or other items concerning the said financial support: revenues and expenditures of items specified by Cabinet Order in accordance with the same paragraph in which the said body targeted for a comprehensive external audit has investments or other items relating to the said investment: revenues and expenditures of items in which the said body targeted for a comprehensive external audit has guaranteed the payment of the principal or interest on a debt, or other items relating to the said guarantee: revenues and expenditures of the trustee(s) of a trust specified by Cabinet Order, of which the body targeted for a comprehensive external audit concerned is a beneficiary, or other items relating to the said trust; revenues and expenditures of public institutions the administration of which is entrusted by the said body targeted for a comprehensive external audit in accordance with paragraph 3 of Article 244, or other items relating to the said entrustment.
