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9.3. Responsibilities

The auditor, who prepares the audit report regarding the accounting information included in the annual report, shall, in accordance with section 81 of the AIF Law, immediately, bring to the attention of the Securities and Exchange Commission the following information: 

1.  every event or decision that came to its attention during the exercise of its duties and relates to the Fund, where this event or decision may:

• result in a substantial violation of a provision of the AIF Law or the Alternative Investment Fund Managers Law; or 

• affect the ongoing operation of the Fund; or 

• substantially affect the ability of the Fund to fulfil its obligations to its unit- holders or comply with any obligation that stems from the Law or the rules or instruments of incorporation or the partnership agreement; or 

• result in a refusal to certify the annual financial statements of the Fund or to the expression of an adverse audit opinion. 

2.  every event or decision related to the Fund and is referred to in paragraph 19.2.1. which came to its attention, during   the exercise of its audit duties in another company which has close links with the Fund resulting from a control relationship of the Fund and the company, or during the exercise of another duty related to that company.  

The auditor shall give to the Securities and Exchange Commission any information requested, in relation to any matter which relates to information the auditor is in position to know or should have known because of the exercise of its duties as the auditor of the Fund.