Regulation 13

where money or property has been collected or property has been sold, be in the form set out in the Fourth Schedule, and in either case must —

if the total amount of money collected, including the proceeds derived from the sale of property exceed $10,000, be certified by the chief promoter of the collection and by a public accountant who is appointed by the organisation of the chief promoter to be the auditor of the account; or

if the total amount of money collected, including the proceeds derived from the sale of property does not exceed $10,000, be certified by an independent person who is from among persons whom the Commissioner of Police determines to have the requisite ability and practical experience to carry out a competent examination, and who is appointed by the organisation of the chief promoter to be the auditor of the account; and

where other property has been collected and given away, be in the form set out in the Fourth Schedule, and be certified by the chief promoter and every person responsible for giving away the property.