Non-Departmental Public Bodies Act Article 19

Within a specific period after the end of the fiscal year, the non-departmental public bodies shall entrust a certified public accountant to audit and certify its annual performance and financial statement reports, then submit such reports to the board of directors (council of directors) for deliberation. Upon obtaining approval from the supervisors or the board of supervisors, they shall submit the reports to the audit authority as well as the supervisory authority for record.The audit authority may audit the financial statement reports prescribed in the preceding paragraph. The audit results may be sent to the supervisory authority or relevant authorities for necessary action.