3. Form and language of the search report
3.3 Account of the search
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A revised version of this publication entered into force. |
For internal quality purposes, at the end of the search the search division completes an account summarising all the information necessary for auditors to understand what has been searched (see B‑III, 3), as well as where (see B‑III, 2) and how (see B‑IV, 2) the search was carried out. The account of the search is not public.