24 Audit of Commission’s accounts 3.(1) Subject to the Audit and Exchequer Act [Chapter 22:03], the Commission shall appoint as auditors one or more persons approved by the Minister who are registered as public auditors in terms of the Public Accountants and Auditors Act [Chapter 27:12]. (2) The accounts kept by the Commission in terms of paragraph 2(1) shall be examined by the auditors appointed in terms of subparagraph (1). (3) The auditors appointed in terms of subparagraph (1) shall make a report to the Commission and the Minister on the statement of accounts prepared in terms of subparagraph 2(2) and such report shall state whether or not in their opinion the statement of accounts gives a true and fair view of the Commission’s affairs. (4) In addition to the report referred to in subparagraph (3), the Minister may require the Commission to obtain from its auditors appointed in terms of subparagraph (1) such other reports, statements or explanations in connection with the Commission’s operations, funds and property as the Minister may consider expedient, and the Commission shall forthwith comply with any such requirement. 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.