No.6/2017 NATIONAL COMPETITIVENESS COMMISSION (d) 13 Cap.14:36 any other moneys that may vest in or accrue to the Commission, whether in terms of this Act or otherwise. Investment of moneys not immediately required by Commission Moneys not immediately required by the Commission may be invested in such manner as the Commission in consultation with the Minister may approve. 14 Accounts of Commission (I) The Commission shall ensure that proper accounts and other records relating to such accounts are kept in respect of all the Commission's activities, funds and property, including such particular accounts and records as the Minister may direct. (2) As soon as possible after the end of each financial year, the Commission shall prepare and submit to the Minister a statement of accounts in respect of that financial year or in respect of such other period as the Minister may direct. 15 Audit of Commission's accounts ( 1) 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] to audit the accounts of the Commission. (2) The auditors shall make a report to the Commission and to the Minister on the statement of accounts prepared in terms of section 14(2), and in their report shall state whether or not in their opinion the statement of accounts gives a true and fair view of the Commission's financial affairs. (3) In addition to the report referred to in subsection (2), the Minister may require the Commission to obtain from the auditors such other reports, statements or explanations in connection with the Commission's activities, funds and property as the Minister may consider expedient. (4) If in the opinion of the auditors(a) they have not obtained the information and explanations they require; or (b) any accounts or records relating thereto have not been properly kept; or (c) the Commission has not complied with any provision of this Part; the auditors shall include in their report, made in terms of subsection (2) or (3) as the case may be, a statement to that effect. (5) If in terms of the Public Finance Management Act [Chapter 22: 19] (No. 11 of 2009), the Commission's accounts are required to be audited by the Auditor-General, any reference in this section to auditors appointed in terms of subsection (I) shall be construed as a reference to the Auditor-General. 16 Powers of auditors (I) The auditors appointed in terms of section 15 shall be entitled at all reasonable times to require to be produced to them 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 audit9rs' opinion are necessary for the purpose of their audit. (2) If the Executive Director or any Commissioner or employee or agent of the Commission fails without just cause to comply with the requirements of an auditor in 118