‹ MIR-4.8 Final Accounts and Auditing MIR-4.8.2 › MIR-4.8.1 Every member shall appoint one or more qualified and experienced external auditors for its accounts for every financial year. Prior written approval by the CBB will be required before appointing an auditor. Adopted January 2010 ‹ MIR-4.8 Final Accounts and Auditing MIR-4.8.2 ›