4. Any undertakings providing public electronic communications networks or public electronic communications services, except for small and medium-sized enterprises, must ensure that their annual financial reports are audited and published. This provision shall also apply to all separate accounts kept pursuant to paragraph 2 of this Article. The Communications Regulatory Authority shall have the right to specify the procedure and conditions for implementing the provisions of this paragraph. Article 27. Measures ensuring the interoperability of electronic communications 1. The Communications Regulatory Authority shall adopt legal acts obligating to comply with the standards set by international and European standardisation organisations, which have been transposed into Lithuanian standards in accordance with the established procedure, as well as with original Lithuanian standards, international and European specifications and/or recommendations for the provision of electronic communications networks and services as well as associated facilities and services including the broadcasting of radio and/or television programmes, technical interfaces and/or network functions, and the interoperability of terminal equipment, including radio and television programme reception equipment. A natural or legal person shall be considered as having fulfilled the obligation to comply with Lithuanian standards in the above mentioned areas if the person complies with the relevant international or European standards as well as with the relevant Lithuanian standards transposing international or European standards. 2. Until international or European standards in the areas referred to in paragraph 1 above have not been transposed into Lithuanian standards, the Communications Regulatory Authority may request direct compliance with the relevant standards. After having transposed the relevant standard into a Lithuanian standard, any reference to the international or European standard shall be considered to be a reference to the relevant Lithuanian standard. A person or undertaking shall be considered as having fulfilled the obligation to comply with international or European standards in the areas referred to in paragraph 1 above if the person/undertaking complies with the relevant standards transposing international or European standards. 3. Technical requirements of the standards declared by persons or undertakings which have submitted on a voluntary basis a declaration of conformity of their products or services to such standards, including international, European, foreign and Lithuanian standards, shall be binding on the said persons/undertakings. 45