Audit of employer accounts ensures qualified audit where bonus disputes arise and tribunal may order or conduct audit. Audits of accounts are required for bonus disputes involving employers who are not corporations or companies: if accounts audited by a Companies Act-qualified auditor are produced, prior audited-account provisions apply. If no such audit exists and the authority deems an audit necessary, it may order the employer to obtain an audit or itself cause an audit; the prior audited-account provisions then apply. The authority determines audit expenses and requires the employer to pay them, with recovery available under the wage enforcement procedure.