Audit Office Act [Chapter 22:18] (No. 12 of 2009) (5) Any member of the Commission or Audit Office who— (a) fails or refuses to provide an auditor with any information or explanation required by him or her in terms of subsection (4); or (b) hinders or obstructs an auditor in the exercise of his or her functions in terms of subsection (3); 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 imprisonment. 29 Audit committee of Office (1) The Commission shall establish an audit committee. (2) The responsibilities of an audit committee of the Office shall include the following— (a) to review internal controls, including the scope of the internal audit programme and the internal audit findings, and to recommend appropriate action to be taken by the responsible authorities; (b) to ensure that accounts are prepared in a timely and accurate manner and to ensure the prompt publication of the annual accounts; (c) to review with the external auditors the scope of the audit plan, the system of internal audit reports and assistance given by officers or staff to the auditors, and any findings and action to be taken. (3) The audit committee of the Office— (a) shall consist of at least three and not more than five appointed members of the Commission; (b) shall meet at least twice a year. (4) The external and internal auditors shall have the right to attend and participate in the deliberations of the audit committee of the Office. (5) Upon the request of any auditors, the chairperson of the audit committee shall convene a meeting to consider any matter that the auditors believe should be brought to the attention of the Commission. (6) The chairperson of the audit committee shall send or cause to be sent— (a) all notices of audit committee meetings; and (b) all minutes of audit committee meetings; to the Treasury, Comptroller and Auditor-General, internal auditors and external auditors where appropriate. PART VIII GENERAL 30 Minister may give policy directions to Commission (1) Except as is provided in this section, the Commission shall not, in the exercise of its functions, be subject to the direction or control of any person or authority. (2) Subject to subsection (3), the Minister may in writing, through its Chairperson, give the Commission such general directions relating to the policy the Commission is to observe in the exercise of its functions as the Minister considers to be necessary in the national interest. (3) Before giving the Commission any direction in terms of subsection (2), the Minister shall inform the Commission, in writing, of the proposed direction and the Commission shall within thirty days or such longer period as the Minister may allow, submit to the Minister, in writing, its views on the proposal. (4) The Commission shall take all necessary steps to comply with any direction given to it in terms of subsection (2). - 15 -