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Post Office Act 1969

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The Post Office's Accounts, and Audit thereof

42The Post Office's accounts, and audit thereof

(1)The Post Office shall keep proper accounts and other records and shall prepare in respect of each accounting year a statement of accounts in such form as the Minister, with the approval of the Treasury, may direct, being a form which shall conform to the best commercial standards.

(2)The accounts of the Post Office shall be audited by auditors appointed by the Minister after consultation with it, and a person shall not be qualified to be so appointed unless he is a member of one or more of the following bodies—

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 ;

but a Scottish firm may be so appointed if each of the partners is qualified to be so appointed.

(3)So soon as the accounts of the Post Office have been audited, it shall send to the Minister a copy of the statement thereof together with a copy of any report made by the auditors on the statement, and the Minister shall lay them before each House of Parliament.

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