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(2) Where a forensic audit of books and records of an enterprise, other legal person orentrepreneur requires that the books are first put in order, the costs of this procedureshall be borne by the holder of the books.(3) The authority in charge of the proceedings is responsible for issuing rulings onputting books in order, based on a substantiated written report by the forensicaccountant commissioned to audit the books. The ruling shall designate an amount ofmoney an enterprise, other legal person or entrepreneur shall deposit with the court asan advance payment for the costs of putting in order their books. The ruling is notappealable.(4) After the books are put in order, the authority in charge of the criminal proceedingsshall based on the forensic accountant’s report issue a ruling establishing the trueamount of the costs of the procedure and determining that the amount shall be paid bythe person whose books were being put in order. That person is entitled to appealagainst the ruling in respect of the grounds for issuing the ruling and the amount of thecosts. Rulings on appeals shall be rendered by a chamber of the court of first instance(Article 24 paragraph 6).(5) Unless costs and fees were paid in advance, they shall be collected and transferredto the authority who had previously paid the out to the forensic accountants.Article 132a(1) Photographs or audio and video recordings of actions performed in accordance withthis Code may be used as evidence and the court may base its decision on them.(2) Where audio recordings are used as evidence in criminal proceedings, they must betranscribed and entered in the file of the criminal case.(3) Photographs or audio and video recordings not encompassed by the provision ofparagraph 1 of this Article may be used as evidence in criminal proceedings if theirauthenticity has been established and the possibility excluded of deliberate alterations ofphotographs and video recordings and if the photograph or video recording were madewith the tacit or explicit consent of the suspect or accused person, where his image is onthe photograph or his voice is on the recording.(4) Photographs, audio recording, or audio and video recordings made against thewishes of the suspect of accused person, if his image is on a photograph or his voice ison a recording, may be used as evidence in criminal proceedings if the photograph oraudio or audio and video recording contains another person, or the voice of that person,who tacitly or explicitly agreed to the making of the photograph, audio, or audio andvideo recording.(5) Where photographs, audio recording, or audio and video recordings contain onlyobjects or events or persons who do not have the capacity of suspect or accusedperson, the photographs, audio recording, or audio and video recordings may be usedas evidence, provided they were not the result of the commission of a criminal offence.