Section 31, **The Sierra Leone Housing Corporation Act, 1982** [Margin: Short title.]

(1) The Corporation shall keep proper books of account and other records in relation to the business of the Corporation and shall prepare in respect of each financial year of the Corporation a statement of accounts in a form which shall conform to the best commercial standards. [Margin: Accounts and Audit.] No. 5 Sierra Leone Housing Corporation 1982 A 95 (2) The statement of accounts shall be in such form and contain such particulars as the Minister in consultation with the Corporation may from time to time direct and which present an accurate view of the financial position of the Corporation and of the results of the Corporation's operations for the year to which it relates. (3) The accounts of the Corporation shall be audited by independent auditors who shall be members of a recognised body of qualified accountants to be appointed annually by the Corporation with the approval of the Auditor-General. (4) As soon as the accounts have been audited, which shall be not more than six months after the end of each financial year of the Corporation, the Corporation shall send copies of the statement of accounts referred to in sub-section (1) to the Minister and the Minister of Finance together with a copy of any report made by the auditors on the statement or on the accounts of the Corporation. (5) The Minister shall cause a copy of every such statement and report to be laid on the Table in Parliament.