SUGAR INDUSTRY BOARD ACT - 1981 (ACT 432)
Section - 11 - Accounts and audit
(1) The Authority shall
(a) keep proper accounts and other records in relation to those accounts,
(b) prepare an annual statement of account in the form and containing the particulars directed by the Auditor-General, or as may be required to satisfy its undertakings or engagements.
(2) The Auditor-General shall audit annually the accounts of the Authority, and shall make a report on the accounts to the President.