The External Auditor of Fibra Plus is Galaz, Yamazaki, Ruiz Urquiza, S.C., member of Deloitte Touche Tohmatsu Limited. The Technical Committee have the power to appoint the External Auditors at any time it is deemed necessary, convenient or mandatory in pursuance with the applicable law and the Trust Agreement.

The External Auditor will have, among others, the following obligations:

(i) Prepare and issue within the first 20 (twenty) working years of each year the Annual Audit Report to the Trustee, the Internal Manager, the Common Representative and the Audit Committee; and,
(ii) Determine if the information provided by the Trustee, in the respective financial statements, matches or materially differs with actual figures and, in the event of finding any misstatement or incorrect information, shall notify the Trustee, the Audit Committee and the Common Representative.

The External Auditor may be removed if the Technical Committee, on the recommendation of the Audit Committee, agrees to replace it.