Singapore legislation
Regulation 13
of Charities (Institutions of A Public Character) Regulations
Regulation 13
Power of Sector Administrators to inspect records and appoint auditors
Subregulation 1
A Sector Administrator —
(a)
shall at all times have full and free access to the donation records and accounting records of every institution of a public character approved by it; and
(b)
may, without fee or reward, inspect, copy or make extracts from any such records.
Subregulation 2
A Sector Administrator may appoint any person to audit or review the management of any institution of a public character approved by it.