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Does this apply to all state corporations automatically?

Audit RulesREG_AUDITRegulation 109

No. This section applies only to corporations whose audit is NOT already entrusted to the CAG by law. Many state corporations are already under CAG audit by default. Section 19(3) is an additional mechanism for those that are not.

Source: REG_AUDIT Regulation 109

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This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.