44 Audit of accounts Online Safety Act, No. 9 of 2024 37. The provisions of Article 154 of the Constitution relating to the audit of the accounts of public corporations shall apply to and in relation to the audit of the accounts of the Fund of the Commission. PART IX GENERAL Provisions of the Code of Criminal Procedure Act to apply 38. (1) Save as expressly provided in this Act, the provisions of the Code of Criminal Procedure Act, No. 15 of 1979, shall, mutatis mutandis, apply to investigations, institution of proceedings, the trial of offences and to appeals from judgments, sentences and orders pronounced at any such trial under this Act. (2) Where the Commission, on consideration of material collected in the course of investigations conducted under this Act, is satisfied that any person has committed an offence under the provisions of this Act, it may take steps to institute criminal proceedings in terms of section 136 of the Code of Criminal Procedure Act, No. 15 of 1979. Jurisdiction 39. (1) The jurisdiction to hear, try and determine all offences under this Act shall be vested with the Magistrate’s Court. (2) Notwithstanding anything contained in subsection (1), where there are aggravating circumstances or circumstances that give rise to public disquiet in connection with the commission of an offence, it shall be lawful for the Attorney-General to forward indictment directly to the High Court.