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(1)The accounts of the Authority shall be audited annually by an auditor or firm of accountants appointed by the Authority and a person or firm shall not be qualified to be so appointed unless he is a member, or in the case of a firm all the partners are members, of one or more of the following bodies:—
(a)The Institute of Chartered Accountants in England and Wales;
(b)The Institute of Chartered Accountants of Scotland;
(c)The Association of Certified Accountants;
(d)The Institute of Chartered Accountants in Ireland ;
(e)The Institute of Municipal Treasurers and Accountants;
(f)Any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of paragraph (a) of subsection (1) of section 161 of the Companies Act, 1948, by the Secretary of State.
(2)The report of the auditor on the accounts of the Authority for each financial year shall be submitted. to a meeting of the Authority to be held as soon as reasonably practicable following the end of the year of account,
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