Section 114, The Banking Act, 2019

The Central Bank may periodically or as it considers itnecessary, arrange meetings between the Central Bank, a bank or financial holding company and its external auditor to discuss matters relevant to the Central Bank's responsibilities which have arisen in the course of the statutory audit of that bank or financial holding company including relevant aspects of its business, its accounting and internal control systems, and its annual financial statements and management letter. Special audit. External auditor’s report. Meeting with external auditor. 118 119