(1)  The Commission is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 .

(2)  .  .  .  .  .  .  .  .  

(3)  The financial statements must –

(a) comply with any directions given under subsection (4) ; and

(b) .  .  .  .  .  .  .  .  

(c) be signed or certified as specified in such a direction.

(4)  The Treasurer may give written directions to the Commission in respect of the form and contents of the financial statements as he or she considers appropriate.