22Accounts and auditS
This section has no associated Explanatory Notes
(1)The [F1Commissioner] must, in accordance with any directions in that regard given by the Scottish Ministers—
(a)keep proper accounts and accounting records,
(b)prepare annual accounts in respect of each financial year, and
(c)send a copy of the annual accounts to the Auditor General for Scotland for auditing.
(2)If requested by any person, the [F1Commissioner] must make the audited accounts available, at any reasonable time, without charge and in printed or electronic form, so that they may be inspected by that person.
Textual Amendments
F1Word in s. 22 substituted (1.7.2013) by The Public Services Reform (Commissioner for Ethical Standards in Public Life in Scotland etc.) Order 2013 (S.S.I. 2013/197), art. 1, Sch. 1 para. 24