Auditing.
Independent Audits. At the end of each accounting year, the Company shall engage an accounting firm (the “Independent Auditor”) registered in, or otherwise permitted to do business in Vietnam, to audit the Company's books, accounts and records.
(a) Independent Audits. At the end of each accounting year, the Company shall engage an accounting firm (the “Independent Auditor”) registered in, or otherwise permitted to do business in Vietnam, to audit the Company's books, accounts and records.
(b) Owner Review. The Owner shall review and approve the periodic audits of the accounts. In the event the Owner determines that the audits submitted by the Independent Auditor are not satisfactory, the Owner may replace the Independent Auditor or retain another auditor at the Company's expense, to supplement or adjust the work of the Independent Auditor or to perform specific accounting and auditing tasks.