21—Accounts and audit
(1) The Commission must—
(a) keep proper accounting records in relation to its financial affairs, and have annual statements of account prepared in respect of each financial year; and
(b) cause consolidated statements of account for the emergency services sector to be prepared in respect of each financial year.
(2) The Auditor-General may at any time audit the accounts of the Commission or of the emergency services sector and must audit the annual statements of account required under this section.