s 12 Appointment, powers and duties of auditor
12.—(1) The accounts of the ComCare Fund must be audited by the Auditor‑General or such other auditor as may be appointed annually by the Minister in consultation with the Auditor‑General. (2) A person is not qualified for appointment as an auditor under subsection (1) unless he or she is a public accountant who is registered or deemed to be registered under the Accountants Act 2004. (3) The auditor or any person authorised by him or her is entitled at all reasonable times to full and free access to all accounting and other records relating, directly or indirectly, to the financial transactions of the ComCare Fund and may make copies of, or extracts from, any such accounting and other records. (4) The auditor must in the auditor’s report state —(a) whether the financial statements show fairly the financial transactions and the state of affairs of the ComCare Fund; (b) whether proper accounting and other records have been kept, including records of all assets of the ComCare Fund; (c) whether receipts, expenditure, and investment of moneys and the acquisition and disposal of assets on account of the ComCare Fund during the financial year were in accordance with the provisions of this Act; and (d) such other matters arising from the audit as he or she considers necessary. (5) The auditor must —(a) as soon as practicable after the accounts of the ComCare Fund have been submitted for audit, send a report of the audit to the Minister; and (b) submit such periodical and special reports to the Minister as may appear to the auditor to be necessary or as the Minister may require. (6) Where the Auditor-General is not the auditor of the ComCare Fund, a copy of the audited financial statements and any report made by the auditor must be forwarded to the Auditor‑General.