18. (1) There shall be established a fund under the management and control of the Council into which shall be paid all moneys received by the Council and out of which shall be met all expenses and liabilities properly incurred by the Council. (2) The Council may invest any money for the time being standing to the credit of the fund in any Government security or in any other security approved by the Council. (3) The Council shall cause maintenance of proper accounts of the funds distinguishing capital from revenue. (4) The annual accounts Institute shall be subject to audit by a chartered accountant within the meaning of the Bangladesh Chartered Accountants Order, 1973 (P.O. No. 2 of 1973): Provided that no member of the Council or a person who is in partnership with such member shall be eligible for appointment as auditor under this sub-section. (5) As soon as may be practicable after the close of each financial year, but not later than the thirtieth day of November next following, the Council shall cause to be published a copy of the audited accounts and the Report of the Council for that financial year and copies of the said accounts and Report shall be forwarded to the Government and to all the members of the Institute.