Presentation of financial statements and auditor’s report to Parliament
18.—(1)  The Institute shall, as soon as the accounts of the Institute and the financial statements have been audited in accordance with the provisions of this Act, send to the Minister a copy of the audited financial statements, signed by the Director, together with a copy of the auditor’s report.
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(2)  Where the Auditor-General is not the auditor of the Institute, a copy of the audited financial statements and any report made by the auditor shall be forwarded to the Auditor-General at the same time they are submitted to the Institute.
(3)  The Minister shall as soon as practicable cause a copy of the audited financial statements and of the auditor’s report referred to in subsection (1) to be presented to Parliament.
[16A