1. External Auditor

External Auditor: External auditors in Cyprus are typically certified public accountants (CPAs) who are independent of the company they audit. They are appointed by the company's shareholders or board of directors to provide an unbiased assessment of its financial statements and internal controls. External auditors issue an opinion on whether the financial statements present a true and fair view of the company's financial position and performance in accordance with International Financial Reporting Standards (IFRS) or other applicable accounting standards.