10.—(1) The body shall at least once in each year for which the delegation order is in force make a report to the Department on the discharge of the functions transferred to it and on such other matters as the Department may by order require.
(2) The Department shall lay before the Assembly copies of each report received by it under this paragraph.
(3) The Department may, with the consent of the Department of Finance and Personnel, give directions to the body with respect to its accounts and the audit of its accounts and it is the duty of the body to comply with the directions.
(4) A person shall not be appointed auditor of the body unless he is eligible for appointment as a company auditor under Article 28.