Cabinet Decision No. 39 of 2019, Article 34, details the required components of final accounts, including financial position, cash flow, and equity change statements. It mandates specific schedules for depreciation, provisions, and transactions with related parties. Crucially, the auditor's report must confirm the audit was conducted to recognized standards and that the taxpayer's computer systems are secure against data manipulation. Furthermore, the individual auditing the accounts cannot be the same person who prepared them, ensuring professional independence and the integrity of the financial data submitted to the Authority.