Singapore legislation
Section 32
of Singapore Institute of Standards and Industrial Research Act
Section 32
Presentation of financial statements and audit reports
(1)
As soon as the accounts of the Institute 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 auditor, shall be submitted to the Minister.
(2)
Where the Auditor-General has not been appointed to be the auditor of the Institute, a copy of the audited financial statements and any report made by the auditor shall be forwarded to the Auditor-General at the same time as they are submitted to the Minister.
(3)
A copy of the audited financial statements and of the auditor’s report shall be presented to Parliament.