10(1)The Commission must keep accounts in such form as the Secretary of State may determine.E+W
(2)The Commission must prepare annual accounts in respect of each financial year in such form as the Secretary of State may determine.
(3)The Commission must send copies of the annual accounts to—
(a)the Secretary of State, and
(b)the Comptroller and Auditor General,
within such period after the end of the financial year to which the accounts relate as the Secretary of State may determine.
(4)The Comptroller and Auditor General must examine, certify and report on the annual accounts and must lay copies of the accounts, and of the report on them, before Parliament.
(5)In this paragraph “financial year” means—
(a)the period beginning with the day on which the Commission is established and ending with the next 31 March following that day, and
(b)each successive period of 12 months ending with 31 March.
Commencement Information
I1Sch. 1 para. 10 in force at 1.10.2008 by S.I. 2008/2497, art. 2(n)(vi)