204.In no case may the following persons act as auditor of the Community:
(1) a member of the council;
(2) an employee of the Community;
(3) the associate of a person mentioned in paragraph 1 or 2;
(4) a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through an associate, any participation, interest or commission in or under a contract with the Community or in relation to such a contract, or who derives any benefit from the contract, unless the person’s connection with the contract arises from the practice of the person’s profession.