(Unofficial Translation) No. 136 Chapter 69 Gor Government Gazette 27 May 2019 statements and send them to the auditor within one hundred and twenty days from the date of the fiscal year-end. The Government Audit Office or a certified public accountant approved by the Government Audit Office shall be the Office’s auditor and shall evaluate the Office’s expenditures and property on an annual basis and report the auditing results to the commission supervising the Office of Personal Data Protection Committee for certification. Section 70 The Office shall prepare an annual operation report and submit to the commission supervising the Office of Personal Data Protection Committee and the Minister within one hundred and eighty days from the date of the fiscal year-end and shall disseminate this report to the public. The annual operation report in paragraph one must display the details of the balance sheet which has been given an opinion by the auditor, as well as the Office’s achievement and evaluation report of the Office’s performance in the preceding year. The evaluation of the Office’s performance under paragraph two must be undertaken by a third party approved by the commission supervising the Office of Personal Data Protection Committee. Chapter V Complaints -----------------------------------Section 71 The Committee shall appoint one or more expert committees based upon their field of expertise, or as the Committee deems fit. The qualifications and prohibitions, term of office, vacation from office, and other operations of the expert committee shall be in accordance with the Committee’s notification. Section 72 The expert committee shall have the following duties and power: (1) consider complaints under this Act; (2) investigate any act of the Data Controller or the Data Processor, including the employees or the contractors of the Data Controller or the Data Processor in connection with the Personal Data that causes damage to the data subject; (3) settle disputes in connection with Personal Data; (4) carry out any other acts which are stipulated as the expert committee’s duty and power under this Act or as assigned by the Committee. Section 73 The data subject has the right to file a complaint in the event that the Data Controller or the Data Processor, including the employees or the service providers of the Data Controller or the Data Processor violates or does not comply with this Act, or notifications issued in accordance with this Act. The filing, refusal of acceptance, dismissal, consideration, and timeframe for the consideration of the complaints shall be in accordance with the Committee’s rule by taking into account the refusal of acceptance of the complaints or dismissal of the matter in the event that 27