SCHEDULES

F1SCHEDULE 1ZAThe Financial Conduct Authority

Annotations:
Amendments (Textual)
F1

Schs. 1ZA, 1ZB substituted for Sch. 1 (24.1.2013 for specified purposes, 19.2.2013 for specified purposes, 1.4.2013 in so far as not already in force) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 3 (with Sch. 20); S.I. 2013/113, art. 2(1)(b)(c)(2), Sch. Pts. 2, 3, 4; S.I. 2013/423, art. 3, Sch.

PART 1General

Accounts and audit

15

1

The FCA must send a copy of its annual accounts to the Comptroller and Auditor General as soon as is reasonably practicable.

2

The Comptroller and Auditor General must—

a

examine, certify and report on accounts received under this paragraph, and

b

send a copy of the certified accounts and the report to the Treasury.

3

The Treasury must lay the copy of the certified accounts and the report before Parliament.

4

Except as provided by paragraph 14(1), the FCA is exempt from the requirements of Part 16 of the Companies Act 2006 (audit), and its balance sheet must contain a statement to that effect.

5

In this paragraph “annual accounts” has the meaning given in section 471 of the Companies Act 2006.