17(1)For the purposes of an inquiry under paragraph 16 the Scottish Ministers may require the accounts and balance sheet of the registered social landlord concerned, or such of them as the Scottish Ministers may specify, to be audited by a qualified auditor appointed by the Scottish Ministers.
(2)A person is a qualified auditor for this purpose if that person would be eligible for appointment as auditor of the ordinary accounts of the registered social landlord.
(3)On completion of the audit the appointed auditor must make a report to the Scottish Ministers on such matters and in such form as they may specify.
(4)The expenses of the audit, including the remuneration of the auditor, are to be paid by the Scottish Ministers.
(5)An audit under this paragraph is additional to, and does not affect, any audit made or to be made under any other enactment.