Companies Act, 2019 (Act 992)

Section 367 - Accounts and audit

(1) The Board shall keep books of account, records, returns and other documents relevant to the accounts in the form approved by the Auditor-General.

(2) The Board shall submit the accounts of the Office of the Registrar to the Auditor-General for audit at the end of the financial year.

(3) The Auditor-General shall, within six months after the end of the immediately preceding financial year, audit the accounts, submit the report to Parliament and forward a copy each of the audit report to the Minister and the Board.

(4) The financial year of the Office of the Registrar is the same as the financial year of the Government.

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