20(1)The Commission must keep accounts in such form as the Secretary of State directs.E+W+S
(2)The Commission must prepare annual accounts in respect of each financial year in such form as the Secretary of State directs.
(3)Before the end of such period following each financial year as the Secretary of State directs, the Commission must send a copy of the annual accounts for the 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 the annual accounts, and
(b)give a copy of the Comptroller and Auditor General's report to the Secretary of State.
(5)In respect of each financial year, the Secretary of State must lay before Parliament a document consisting of—
(a)a copy of the annual accounts for the year, and
(b)a copy of the Comptroller and Auditor General's report on the annual accounts.
(6)“Financial year” means—
(a)the period beginning with the day on which the Commission is established and ending with the following 31 March, and
(b)each successive period of 12 months.
Commencement Information
I1Sch. 1 para. 20 in force at 1.10.2009 by S.I. 2009/2260, art. 2(a)