The Trust's External Auditor is Galaz, Yamazaki, Ruiz Urquiza, S.C.
a member of Deloitte Touche Tohmatsu Limited. Notwithstanding the foregoing,
the Technical Committee has the authority to appoint the External Auditors at any time as may be necessary,
convenient, or mandatory in accordance with the Legislation Applicable to the Trust.
The purpose of the External Auditor is to:
- • Audit the Trust’s Financial Statements in accordance with
International Standards on Auditing ("ISAs"), which comprise the financial position
statement as of December 31, 2021, the income statement, the statement of changes in equity,
and the cash flow statement for the full year, as well as a summary of relevant accounting
policies and other explanatory notes (the "Financial Statements").
- • Likewise, among other obligations, it will have the duty to prepare
and submit within the first 120 (one hundred and twenty) business days of each year the
audited Financial Statements for the prior full year, as well as the opinion of
the External Auditor to the Trustee, the Advisor and Administrator, the Common Representative,
and the Audit Committee for its presentation and approval to the General Meeting of Holders.
The External Auditor may be relieved of their duties if
the Technical Committee, upon recommendation of the Audit Committee, agrees to replace them.
