1. Auditors must submit the audit reports to the authority/revenue authority within a period of 3/three/months from the date of submission of the client's audit report to the client.
2. If any auditor has failed to perform the duty mentioned in sub-paragraph 1 of this article, the authority shall inform the Ethiopian Accounting and Auditing Board or the Institute of Certified Accountants of Ethiopia that the auditor has not fulfilled his duty and request the board or the institute to revoke the auditor's license.
3. In this article, auditor shall have the meaning given to public auditor and certified auditor in the Financial Reporting and Presentation Ordinance.
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