s 68 Audit.
(1) The accounts ... of every development corporation shall be audited by an auditor to be appointed annually by the Secretary of State in relation to the ... corporation. (2) A person shall not be so appointed auditor unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 . (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) As soon as the annual accounts of a development corporation for any financial year have been audited, the corporation shall send to the Secretary of State a copy of the accounts prepared by it for that year in accordance with this section, together with a copy of any report made by the auditor on those accounts.