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20(1)The Commissioner must—
(a)keep proper accounts and proper records in relation to his accounts;
(b)prepare a statement of accounts for each financial year; and
(c)send copies of the statement to the Secretary of State and to the Comptroller and Auditor General on or before the specified date.
(2)The statement of accounts must be in such form as the Secretary of State may, with the approval of the Treasury, direct.
(3)The Comptroller and Auditor General must—
(a)examine, certify and report on each statement received by him under this paragraph; and
(b)lay copies of each statement and of his report before each House of Parliament.
(4)“Financial year” means the period of 12 months beginning with 1st April.
(5)“Specified date” means—
(a)31st August next following the end of the year to which the statement relates; or
(b)such earlier date after the end of that year as the Treasury may direct.
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