(1)The Commissioners shall, on such day and in such form as the Scottish Ministers may direct, submit to the Scottish Ministers an annual report and accounts as to their proceedings under this Act as regards Scotland and the Scottish Ministers shall lay the report and accounts before the Scottish Parliament.
(2)The annual report and accounts referred to in subsection (1) above shall be audited by the Auditor General for Scotland or by persons appointed by him.
(3)The Commissioners shall, on such day and in such form as the Ministers may direct, submit to the Ministers an annual report F2. . . as to their proceedings under this Act other than such proceedings as regards Scotland and the Ministers shall lay the report . . . before Parliament.
(4)Section 88(3) of the Scotland Act 1998 shall not apply in relation to the Commissioners.]
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