Article 20 of Communiqué No. 2009/1 on the Application of the Decree Concerning Government Subsidies for Investments was amended on 21 October 2010. According to the amendment of sub-clause 8 of Article 34, “Completion of the approval processes for investments relating to aircraft, helicopter and crane services shall be performed directly by the authority issuing the incentive certificate with reference to information and documents indicated under the expertise reports to be prepared by certified public accountants.”