The power of attorney shall be limited in time and may include all or part of the present or future works of the author or the holder of related rights. If there is ground for doubt, all the works shall be considered as covered by the power of attorney. 60. Any association or company willing to undertake the collective management of rights must, before carrying out any activity, deposit with the Ministry of Culture and Higher Education a legal attestation certifying the constitution of the association according to the Law of Associations, or a certificate of registration of the company with the competent registrar, in addition to the following documents: - a copy of the Articles of Association; - the name and address of the director in charge; - the number of authors and holders of related rights that have assigned the management of their rights and the collection of their royalties to the association or company; - a copy of the proxies granted to the association or company by the authors, the holders of related rights or their universal or particular successors; - the term of the proxies; - the mode of distribution of the royalties collected; - the annual budget of the association or company. 61. The associations or companies for the collective management of rights shall be subject to the authority and control of the Ministry of Culture and Higher Education and they shall provide the Ministry with all necessary records and account books for ministerial control. 62. Each association or company must appoint a certified accountant to audit its records and submit an annual report to the General Assembly. However, the association or company must obtain an annual report from another certified accountant. 63. Each asociation or company must hold at least one general assembly a year to vote on the report of the president, the financial reports, the balance sheet of the previous year and the budget of the following year. 64. Pursuant to the legislation regulating the legal profession, each association or company must appoint a lawyer from the Bar as its legal consultant. 65. If the association or company commits a serious infraction or in the event of a repetition of a legal or regulatory infraction, the Minister of Culture or Higher Education may refer the file to the public prosecutor for action. 66. The Council of Ministers shall, within three months of the publication of this Law in the official gazette and upon the recommendation of the Minister of Culture and Higher Education, issue a decree prescribing the mode of establishment and functioning of the said associations and companies and the manner in which the Ministry of Culture and Higher Education shall monitor their activities and establish violations. 67. The associations or companies for the collective management of rights shall have the following responsibilities: - to arrange contracts with the parties using the work and to determine the royalties to be collected; - to distribute the royalties collected among the eligible parties;