Section 5: Auditor
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
5. Auditor
(1) (a) Subject to paragraph (b), every Board shall, for every financial
year, with the approval of the Minister, appoint an auditor to audit the financial statements of the statutory body.
(b) Paragraph (a) shall not apply where the enactment establishing
the statutory body provides that the Director of Audit shall audit its financial
statements.
(2) All expenses in connection with or incidental to an audit under this
section shall be borne and paid by the statutory body.
(3) No person shall be appointed as an auditor unless he is a qualified auditor.
[S. 5 amended by s. 17 (b) of Act 10 of 2010 w.e.f. 1 January 2011]