Search Legislation

Agricultural Training Board Act 1982

Status:

This is the original version (as it was originally enacted).

8Reports and accounts

(1)The Board shall keep proper accounts and other records in relation to the accounts and prepare in respect of each of its financial years a statement of account in such form as the Ministers may, with the approval of the Treasury, determine.

(2)The accounts of the Board shall be audited by auditors appointed by the Board and no person shall be qualified to be so appointed unless he is a member of one or more of the following bodies: —

(a)the Institute of Chartered Accountants in England and Wales;

(b)the Institute of Chartered Accountants of Scotland ;

(c)the Association of Certified Accountants ;

(d)the Institute of Chartered Accountants in Ireland ;

(e)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 Secretary of State ;

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

(3)The Board shall for each of its financial years make a report of its activities to the Ministers and that report shall include a statement of the accounts of the Board for that year together with a copy of any report made by the auditors on the accounts.

(4)The Ministers shall lay a copy of every such report before Parliament.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources