(2) The accounts of the Fund shall be audited by the Comptroller and Auditor-General, who shall have all the powers conferred upon him by section 9 of the Audit and Exchequer Act [Chapter 22:03] as though the assets of the Fund were public moneys or State property. PART IX FURTHER POWERS OF COMMISSION 50 Power of Commission to conduct investigations, audits or inquiries (1) For the purpose of conducting an investigation, inquiry or hearing in terms of this Act, the Commission shall have the same powers, rights, and privileges as are conferred upon a Commissioner by the Commissions of Inquiry Act [Chapter 10:07], other than the power to order a person to be detained in custody, and sections 9 to 13 and 15 to 18 of that Act shall apply, mutatis mutandis, in relation to any hearing and determination of any matter before the Commission under this Act and to any person summoned to give or giving evidence before the Commission. (2) The Commission may require any record, including a record containing personal information held by a public body, to be produced as evidence. (3) A public body requested by the Commission to produce a record in terms of subsection (2) shall do so within a period of ten days from the day that such record was requested 51 Restrictions on disclosure of information by Commission and staff (1) The Commission and any person acting for or under its direction shall not disclose any information obtained during the performance of their duties, powers and functions under this Act, except in the circumstances provided for in subsections (2) to (5). (2) The Commission may disclose, or may authorize anyone acting on its behalf or under its direction to disclose, information that is necessary to— (a) conduct an investigation, audit or inquiry under this Act; or (b) establish the grounds for findings and recommendations contained in a report made under this Act. (3) In conducting an investigation, audit or inquiry under this Act and in a report made under this Act, the Commission and anyone acting for or under the direction of the Commission shall take every reasonable precaution to avoid disclosing information that a head of a public body may not disclose in terms of this Act. (4) The Commission may disclose to the Attorney-General information relating to the commission of an offence if it considers that there is enough evidence to prove the commission of an offence. (5) The Commission may disclose, or may authorize anyone acting for or under its direction to disclose, information in an appeal. 52 Delegation of powers by Commission (1) The Commission may delegate to any person any duty, power or function under this Act except the power to delegate in terms of this section. 24