Harbours Act 1964

8 Reports, accounts and returns by the Council

(1) The Council shall, as soon as possible after the end of each of their accounting periods, make a report to the Minister on the exercise and performance of their functions during that period.

(2) The Council shall keep proper accounts and proper records in relation to the accounts and prepare in respect of each accounting period a statement of accounts in such form as the Minister, with the approval of the Treasury, may direct; and the accounts of the Council for each such period shall be audited by qualified auditors appointed by the Council with the approval of the Minister.

(3) For the purposes of the last foregoing subsection, " qualified auditor" means a person who is a member, or a firm all of the partners wherein are members, of one or more of the following bodies, that is to say.—

• The Institute of Chartered Accountants in England and Wales;

• The Institute of Chartered Accountants of Scotland ;

• The Association of Certified and Corporate Accountants;

• The Institute of Chartered Accountants in Ireland ;

• Any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of section 161(1)(a) of the Companies Act 1948 by the Board of Trade.

(4) There shall be attached to the said report for each accounting period a copy of the statement of accounts in respect of that period and a copy of any report made on the statement by the auditors.

(5) It shall be the duty of the Council to furnish to the Minister any information required by him for the purposes of any of his functions under this Act which is in their possession or which it is within their power to obtain.

(6) The Minister shall lay before each House of Parliament a copy of each report made to him under subsection (1) of this section, of the statement of accounts attached thereto and of any report made on that statement by the auditors.

(7) The Council shall make available to the public at a reasonable price copies of, and make available for inspection at their offices a copy of, each report made under subsection (1) of this section to the Minister, the statement of accounts attached thereto and any report made on that statement by the auditors.