s 32 Expenses and accounts of the Council.
(1) The Council may allocate any money received by them whether by way of fees or otherwise, other than any sum paid under a financial penalty order or recovered under section 23C(7) above, to any person or body— (a) set up to investigate and resolve consumer complaints into the supply of goods and services by registrants; or (b) for purposes connected with the profession of optometrist or dispensing optician. (2) The Council shall keep accounts of all sums received or paid by them and the accounts for each financial year of the Council shall be audited by auditors to be appointed by them and shall as soon as may be after they have been audited be published and laid before Parliament. (3) A person shall not be appointed auditor under subsection (2) unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 .