(1)The Commissioner must—
(a)keep proper accounts and accounting records,
(b)prepare in respect of each financial year a statement of accounts, and
(c)send a copy of the statement to the Auditor General for Scotland for auditing.
(2)The Commissioner must comply with any directions which the Scottish Ministers give the Commissioner in relation to the matters mentioned in subsection (1)(a) and (b).
(3)The Commissioner must make the audited statement of accounts available, without charge, for inspection at all reasonable times.
Commencement Information
I1S. 31 in force at 1.12.2020 by S.S.I. 2020/250, reg. 2