Singapore legislation
Section 45
Section 45
Presentation of financial statements and report
(1)
A copy of the audited financial statements signed by the Chairman and certified by the Authority’s auditor, together with a copy of any report made by the auditor, shall be submitted to the Minister not later than 31st October in each year.
(2)
Where the Auditor-General has not been appointed to be the auditor of the Authority 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)
The Minister shall present a copy of the audited financial statements and of the report of the Authority’s auditor to Parliament.[44