Article 72 - Powers and duties of auditor

(1) A Limited Partnership's auditor shall, in preparing a report in relation to the accounts of a Limited Partnership, carry out such investigations as will enable the auditor to form an opinion as to the following matters:
(A) whether proper accounting Records have been kept by the Limited Partnership and proper returns adequate for the audit have been received from offices or branches of the Limited Partnership not visited by the auditor;
(B) whether the Limited Partnership's accounts are in agreement with such accounting Records and returns; and
(C) whether the Limited Partnership's accounts have been prepared in compliance with applicable accounting principles and standards.
(2) If the auditor is of the opinion that proper accounting Records have not been kept, or that proper returns adequate for the audit have not been received from offices or branches not visited by the auditor, or if the accounts are not in agreement with the accounting Records and returns, or that the accounts do not comply with accounting principles and standards, the auditor shall state that fact in his report under Article 71.
(3) The auditor shall have a right of access at all reasonable times to the Limited Partnership's accounting and other books and Records, and is entitled to require from the Limited Partnership'sPartners such information and explanations as the auditor considers necessary for the performance of his duties.
(4) If the auditor fails to obtain all the information and explanations which, to the best of the auditor's knowledge and belief, are necessary for the purposes of the audit, the auditor shall state that fact in his report under Article 71.
(5) Every auditor is entitled to receive notice of, and attend, any meeting of the Partners and to be heard on any part of the Business of the meeting which concerns the auditor.