C 26 FINANCIAL MONITORING AND CONTROL
C 26.1 The fiscal year of FINA is the calendar year. For each calendar year the FINA office shall establish a statement of accounts. These annual statements of accounts shall be audited by a Certified Public Accountant and be approved by the General Congress.
C 26.2 The statement of accounts at the end of the fourth year and the four year statement of results, established by the Honorary Treasurer and audited by a Certified Public Accountant, shall be sent to all Members.