South African Council for Educators Act, 2000
R 385
Labour Relations Act, 1995 (Act No. 66 of 1995)SchedulesSchedule 3 : Commission for Conciliation, Mediation and Arbitration8. Accounting and auditing |
The Commission must, to the standards of generally accepted accounting practice, principles and procedures—
(a) | keep books and records of its income, expenditure, assets and liabilities; |
(b) | as soon as practicable after the end of each financial year, prepare financial statements, including at least a statement of income and expenditure for the previous financial year and a balance sheet showing its assets, liabilities and financial position as at the end of the previous financial year; and |
(c) | each year, arrange for the Auditor—General to audit its books and records of account and its financial statements. |