In accordance with Articles 114 and 121 of the CBB Law, the CBB may appoint appointed experts to undertake on-site examinations or report by way of investigations on specific aspects of a bank's business. External auditors may be called upon to be appointed experts and should be aware of their role in that capacity by referring to Section BR-6.5.

[The Rules and Guidance in this Section were moved to Section BR-6.5 in October 2011].