IBERSOL | 2019 Annual Report

Corporate Governance Report 36. Availability of each member with description of positions held in other companies inside and outside the group and other relevant ac- tivities carried out. All the members of the Statutory Audit Committee consistently demonstra- ted their availability to perform their functions, having attended all the mee- tings and taken part in the work. With reference to point 33 above we refer the information on other posts held in other companies by the active members of the Statutory Audit Com- mittee in Annex 3 to this report. c) Competences and functions 37. Description of the procedures and criteria for intervention by the Fis- cal Board for the purpose of hiring additional services to the Statutory Auditor. The Statutory Audit Committee annually assesses the work of the exter- nal auditor and states its conclusions in its Report and Opinion, issued in terms and for the purposes of art. 420.1. g) of the Companies Code. The Statutory Audit Committee analyzes and approves the scope of any additional services provided, considering whether they call the in- dependence of the external auditor into question. It also ensures that any consulting services provided have the necessary level of quality, autonomy and independence relative to the services provided within the scope of the audit process. 152