36(1)The Agency must—
(a)keep proper accounts and proper records in relation to the accounts, and
(b)prepare a statement of accounts in respect of each financial year.
(2)The statement of accounts for a financial year must be in such form, and contain such information, as the Secretary of State may direct.
(3)The Agency must, within such period following the end of each financial year as the Secretary of State may direct, send copies of the statement of accounts for that year—
(a)to the Secretary of State, and
(b)to the Comptroller and Auditor General.
(4)The Comptroller and Auditor General must—
(a)examine, certify and report on each statement of accounts sent to him under sub-paragraph (3), and
(b)lay a copy of each such statement, and of his report on it, before each House of Parliament.