Article 34 | Accounting, Records and Auditing

34.1. The accounting of WFD shall cover each calendar year from January 1 to December 31.

34.2. The classification of the World Bank is used for the grouping of all membership categories.

34.3. The General Assembly shall appoint a certified public accountant and a deputy auditor. This auditor shall examine all financial records and accounts and prepare a yearly report to be attached to the final agenda for the General Assembly.

34.4. The accounts must be balanced and finalised by the end of February in order for the auditor to complete the report by 1 April.