Commentaries: Art. 126zduodecies

The audit report on the supplementary audit must present the results of the audit comprehensively, clearly and objectively. The lead auditor and another auditor with authority to sign shall confirm this with their signatures.
The audit report must be brought to the attention of the body responsible for the governance, supervision and control of the institution responsible for the management of the L-QIF and the body responsible for the governance, supervision and control of the L‑QIF. The audit report shall be discussed at a meeting of these bodies and the discussion shall be recorded in the minutes.