Singapore legislation
Section 51
Section 51
Presentation of financial statements and audit reports
(1)
As soon as the accounts of the Authority and the financial statements have been audited in accordance with the provisions of this Act, a copy of the audited financial statements signed by the Chairman and certified by the auditor, together with a copy of any report made by the Authority’s auditor, shall be submitted to the Minister.
(2)
Where the Auditor-General has not been appointed to be the Authority’s auditor a copy of the audited financial statements and any report made by the Authority’s auditor shall be forwarded to the Auditor-General at the same time as they are submitted to the Minister.
(3)
The Minister shall present a copy of the audited financial statements and of the report of the Authority’s auditor to Parliament.[48