S.L. 403.13 ст. 14Examination of accounts.

(1) Once at least in every financial year, the accounts of the Fund shall be examined and the correctness of every balance sheet and profit and loss account shall be certified by an auditor appointed by the Committee.

(2) The profit and loss account shall be annexed to the balance sheet, and the auditor’s report shall be attached thereto. A copy of the profit and loss account, balance sheet and auditor’s report shall be submitted to the competent authority within five months from the end of the financial year.

(3) A copy of every balance sheet and profit and loss account, together with a copy of the auditor’s report, shall be published within five months from the end of the financial year in two local daily newspapers, of which one is published in the Maltese language and the other in the English language, and shall, together with the report on the activities of the Fund for that year made under regulation 11(1), be made available to the public on request.