Singapore legislation
Section 51
Section 51
Presentation of financial statements and audit reports
(1)
As soon as the accounts of the Board 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, 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 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 Board.
(3)
The Minister shall cause a copy of the audited financial statements and of the auditor’s report to be presented to Parliament.