Miscellaneous provisions Financial Year and Auditing of the Accounts, Neutrality, Regional Representatives, Dissolution of the Region, Interpretation, Entry into force, Amendments back to table of contents Article 23 - Financial year and auditing of the accounts A. The financial year of the Region shall be the calendar year. B. The Regional Board shall appoint an independent auditor to serve for three years. C. The auditor shall have full powers to examine the accounts, vouchers and similar documents of the Region at any time, recording his observations in writing. D. The auditor shall, as soon as practicable, but within 3 months after the end of the fiscal year, submit to the Regional Board his report on the accounts of the previous year. The Regional Board shall present the report to the next Regional Assembly. E. The Regional Board may, if necessary, arrange a postal ballot. back to top Article 24 - Neutrality A. The Region shall not discriminate on the basis of religion, race, sex, or national politics. No discussion will be held on such subjects. B. The Region shall not act as consultant, supplier or contractor for business purposes. It may assist its members by way of co-operation, information and documentation, and by organising seminars, exhibitions, or conferences, but always in conformity with the Internal Rules. C. Whenever invited to do so, the Region may play an active part in the work of other regional international associations or bodies and enter into special arrangements with them, subject to the approval of the Regional Board. back to top Article 25 - Regional Representatives   The Region is autonomous in its regional representation. The Region shall not commit ACI on questions concerning the general policy of ACI, or on questions or worldwide nature without the agreement of the Governing Board of ACI. The policy of the Region shall be consistent with that of the ACI as approved by the Governing Board of the ACI. back to top Article 26 - Dissolution of the Region   In the event of the dissolution of the Region, the Regional Board shall immediately appoint two or more persons to conclude the Region's affairs. back to top Article 27 - Interpretation   The English text of the Internal Rules shall be the governing text. back to top Article 28 - Entry into Force   The present Internal Rules are subject to approval by the Governing Board of ACI. back to top Article 29 - Amendments   Any proposed amendments to the Internal Rules shall be submitted in writing to the Regional Director General 45 days in advance of the date on which the next meeting of the Regional Board is due to be held. The Regional Director General shall submit such proposed amendments to the Regional Board members 30 days in advance of the date on which its next session is due to be held, so as to allow for their thorough examination.