(1) The Bank of Ghana may, periodically arrange meetings between the  Bank  of  Ghana,  a bank, specialised  deposit-taking  institution,  or financial holding company and its auditor to discuss matters relevant to the supervisory responsibilities of the Bank of Ghana which have arisen in the course of the statutory audit of that bank, specialised deposit-taking institution, or financial holding company, including

(b) its accounting and internal control systems,

(2) The Bank of Ghana may, for the purpose of discussing confidential matters arrange meetings with the auditors of a bank, specialised deposit-taking institution or financial holding company.