26 Powers of auditors 4.(1) An auditor referred to in paragraph 3 shall be entitled at all reasonable times to require to be produced to him or her all accounts and other records relating to such accounts which are kept by the Commission or its agents and to require from any Commissioner or employee or agent of the Commission such information and explanations as in the auditor’s opinion are necessary for the purposes of his or her audit. (2) Any Commissioner or employee or agent of the Commission who fails without just cause to comply with a requirement of an auditor in terms of subparagraph (1) shall be guilty of an offence and liable to a fine not exceeding level four or to imprisonment for a period not exceeding three months or to both such fine and such imprisonment. Statement of accounts of and auditor’s report to be laid before Parliament 5. The Minister shall, within six months of the end of the Commission’s financial year, lay before Parliament the statement of accounts and auditor’s report for the preceding financial year of the Commission referred to in paragraphs 2 and 3.