178.—(1) The Governor shall make appropriate arrangements for the audit of the public accounts of Ascension and of all courts of Ascension and all authorities and offices of the Government of Ascension; and any person or authority conducting such an audit shall have access to all books, records, reports and other documents relating to those accounts.
(2) Any person or authority conducting an audit pursuant to subsection (1) shall act independently and shall not be subject to the direction or control of the Governor, the Island Council or any other person or authority.