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4.—(1) John Stark C.A.A., C.M.A., F.C.T. of 94/4 Whitehouse Loan, Edinburgh shall prepare a statement of the Group’s accounts for the period (“the final period”) from the end of that dealt with in the last annual statement of accounts sent by the Group to the Scottish Ministers under section 24(3) of the Transport Act 1962(1) down to the abolition date.
(2) The statement shall be in such form and contain such particulars, and be compiled in such manner, as directed in the Scottish Transport Group (Accounts) Direction of 13th March 2002.
(3) The Scottish Ministers shall arrange for the accounts of the Group for the final period to be audited by auditors appointed by them.
(4) As soon as the accounts of the final period have been audited, the person mentioned in paragraph (1) above shall send to the Scottish Ministers a report of the exercise and performance by the Group of their functions during any period not dealt with in the reports made by the Group under section 27(8) of the Transport Act 1962.
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