Section 23

The terms and conditions to be drawn up by the Authority must take into account the salaries and terms and conditions of service, including any accrued rights to leave, enjoyed by the individual transferred to the service of the Authority under section 22 while in the employment of the Government or the Public Accountants Board, as the case may be.

Any term or condition relating to the length of service with the Authority must recognise the length of service of the individual so transferred while in the employment of the Government or the Public Accountants Board (as the case may be) to be service with the Authority.

The terms and conditions of service to be drawn up by the Authority must not adversely affect the conditions that would have been applicable to individuals transferred to the service of the Authority as regards any pension, gratuity or allowance payable under the Pensions Act 1956.

Where an individual has been transferred to the service of the Authority under section 22, the Government is liable to pay to the Authority the portion of any pension, gratuity or allowance payable to the individual on his or her retirement as the same bears to the proportion which the aggregate amount of his or her pensionable emoluments during his or her service with the Government bears to the aggregate amount of his or her pensionable emoluments during his or her service under both the Government and the Authority.

Where any individual in the service of the Authority, whose case does not fall within the scope of any pension or other scheme established under this section, retires or dies in the service of the Authority or is discharged from such service, the Authority may grant to him or her or to any other individual wholly or partly dependent on him or her, that the Authority thinks fit, such allowance or gratuity as the Authority may determine.[24