Accounts and audit: Central Authority must prepare audited annual accounts with auditor access and parliamentary submission. Section 26 requires the Central Authority to maintain proper accounts and prepare annual statements in a prescribed form in consultation with the statutory external auditor. The auditor will audit the accounts at specified intervals, with audit costs payable by the Central Authority. The auditor or an appointee has rights to demand books, vouchers and documents and to inspect offices. Certified accounts and the audit report must be forwarded annually to the Central Government for laying before each House of Parliament.