(1) The Commission shall keep books of account and proper records in relation to them in a form approved by the Auditor-General.

(2) The accounts of the Commission shall be audited by the Auditor-General or an auditor appointed by the Auditor-General within three months after the end of each financial year.

(3) The Auditor-General shall, not later than three months after the end of each financial year, forward a copy of the audited accounts of the Commission for the preceding financial year to the Minister.

(4) The financial year of the Commission shall be the same as the financial year of the Government.