Article 21: General meetings of bank select an auditing institute each year as auditor. Reselection or dismissal of auditor is general meetings’ duty.

Article 22: in addition to responsibilities in approved bill, legal auditor’s duty is revising some parts of trade legislative, approved on 1969 described as below:

1- Supervision on execution of bank’s bylaws, articles of association and other related rules.
2- Examination of viewpoint announcement to accounts and balance sheet of bank and profit and loss calculation of working period and preparing required report.
3- Examination of documents and bank’s accounts and summary of accounts certifications which must be sent o central bank each month.

Article 23: legal auditor has not the right for interfere with administrative chart and bank’s dealing, but he may inform his viewpoints to the board of management’s chief in written form.

Article 24: legal auditor can examine books and documentation in order to perform his duties when necessary. He can pursuit required information and documents from board of management and board of management task is to prepare required facilities.

Article 25: legal auditor can participate in general meetings’ sessions without right of voting.

Article 26: there are cases in which legal auditor recognizes necessary to refer to an expert or specialist in order to performing his responsibilities, he can appoint one or more experts to join to work temporarily after permission from the bank and all charges will paid by bank itself. In case of bank’s disagreement, decision is made by extra session of general meetings.

Article 27: every single error legal auditor brings for bank’s financial and functional affairs must report to board of managers’ chief, managing director and other members in written form. Whenever the required performance was not done by the above persons, he can insert them in his report.

Article 28: legal auditor report must offer at least ten days before general meetings session.