Council accounts and audit must be prepared, audited by the Comptroller and Auditor General, and tabled in Parliament. The Council must maintain proper accounts and prepare an annual statement, including a balance sheet, in the form prescribed after consultation with the Comptroller and Auditor General. The Comptroller and Auditor General shall audit the Council's accounts, with audit costs payable by the Council; the CAG and appointees have the same powers as in Government audits to demand documents and inspect offices. Certified accounts and the audit report must be forwarded annually to the Central Government for laying before Parliament.