18(1)Any fees payable under this Act in respect of the entry or retention of a name on a register shall be paid to the Council, and any expenses of the Council shall be defrayed out of the sums received by the Council either on account of those fees or otherwise.
(2)The Council shall furnish each board with such sums as the board may require for defraying—
(a)any remuneration or allowances which the board is authorised by this Act to pay ; and
(b)any costs which the board is directed to pay on an appeal under section nine of this Act; and
(c)any other expenses incurred by the board with the approval of the Council,
and each board shall furnish the Council with such evidence as the Council may reasonably require of all payments made by the board out of sums furnished by the Council.
(3)The Council shall keep proper accounts of all sums received or paid by it, and proper records in relation to those accounts (including records of the evidence furnished as aforesaid), and its accounts for each financial year of the Council shall be audited by auditors appointed by the Council; and as soon as any accounts of the Council have been audited, the Council shall cause them to be published and shall send a copy of them to the Privy Council together with a copy of any report of the auditors thereon.
(4)No person shall be qualified to be appointed auditor under this paragraph unless he is a member of one or more of the following bodies :—
the Institute of Chartered Accountants in England and Wales ;
the Society of Incorporated Accountants ;
the Institute of Chartered Accountants of Scotland ;
the Association of Certified and Corporate Accountants ;
the Institute of Chartered Accountants in Ireland ;
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 one hundred and sixty-one of the Companies Act, 1948, by the Board of Trade.
19The Council or a board may pay to any of its members or alternate or additional members, or to any member of a committee appointed by it, travelling, subsistence or other allowances at such rates as may be determined by the Council with the consent of the Privy Council.