24(1)Natural England must keep proper accounts and proper records in relation to the accounts.
(2)For each financial year, Natural England must—
(a)prepare a statement of accounts in respect of that financial year, and
(b)send copies of the statement to the Secretary of State and the Comptroller and Auditor General within such period as the Secretary of State directs.
(3)The statement must be in such form as the Secretary of State may direct.
(4)The Comptroller and Auditor General must—
(a)examine, certify and report on the statement, and
(b)send a copy of the certified statement and of his report to the Secretary of State as soon as possible.