212. During the period extending from 1 December to 1 May, the Community shall appoint an auditor for the fiscal year beginning during that period. The Community may provide that the appointment is also valid for the following fiscal year or for the two following fiscal years.
If the auditor appointed for a fiscal year is not the auditor in office for the preceding fiscal year, the secretary of the Community shall inform the Minister of the name of the new auditor as soon as possible after the appointment.