Audit

(1) The accounts of the Board shall be audited annually by a suitably qualified accountant appointed by the Board, who shall report to the Board by way of the Audit Committee, in this Act referred to as “the auditor”. (2) The auditor shall forward his report to the Board and a copy thereof to the Minister. (3) The Minister or an officer delegated by him shall at all reasonable times have access to the books, accounts and other documents of the Board and may call for such explanation and information as he may require, or examine any officer of the (4) All risks to the Fund shall be fully disclosed in the financial statements of the Board so as to inform the public of every potential liability. 45 (5) The audited financial statements of the Board shall be included in the annual report to be laid before the National Assembly under section 48.