Extent Information
E1Pt. VI applies to Scotland only to the extent specified in s. 48
(1)Accounts shall be prepared and shall at such times as the Treasury shall direct be sent to the Comptroller and Auditor General—
(a)in respect of his transactions under section 38 above, by the Accountant General;
(b)in respect of their transactions under section 39 above, by the Commissioners; and
(c)in respect of transactions in a fund established by a common investment scheme, by the investment manager.
(2)The accounts shall be in such form and shall be prepared in respect of such periods as the Treasury may direct.
(3)The Comptroller and Auditor General shall examine, certify and report on accounts sent to him under subsection (1) above and lay copies of them and his report on them before each House of Parliament.