(1) The Board shall appoint an auditor to audit the accounts of the Board.
(2) The auditor appointed under this section is entitled at any time-
(a) to have access to all books of account, vouchers, receipts and other records of the Board referred in section 12; and
(b) to require such information and explanations, as he considers necessary to discharge his functions.
(3) The auditor appointed under this section shall, as soon as is practicable and in any case not later than 3 months after the statements of account prepared under section 12 have become available, audit the accounts so prepared and submit a report on the accounts to the Board.