- (d) such other matters arising from the audit as he considers necessary.
(5) The auditor shall, as soon as practicable after the accounts have been submitted for audit, send a report of his audit to the Commission.
(6) The auditor shall submit such periodical and special reports to the Minister and to the Commission as may appear to him to be necessary or as the Minister or the Commission may require.
Powers of auditor
22.—(1) The auditor or any person authorised by him shall be entitled at all reasonable times to full and free access to all accounting and other records relating, directly or indirectly, to the financial transactions of the Commission.
(2) The auditor or any person authorised by him may make copies of, or take extracts from, any such accounting or other records.
(3) The auditor or any person authorised by him may require any person to furnish him with such information in the possession of that person or to which that person has access as the auditor or any duly authorised person considers necessary for the performance of his functions under this Act.
(4) Any officer of the Commission who—
- (a) refuses or fails, without any reasonable cause, to allow the auditor or any person authorised by the auditor access to any accounting and other records of the Commission in his custody or power;
- (b) refuses or fails, without any reasonable cause, to give any information possessed by him as and when required by the auditor or person authorised by the auditor; or
- (c) hinders, obstructs or delays the auditor or any person authorised by the auditor in the performance of his functions,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part thereof during which the offence continues after conviction.
