Apprenticeships, Skills, Children and Learning Act 2009

Accounts

15 (1) The YPLA must—

(a) keep proper accounts and proper records in relation to the accounts, and

(b) prepare annual accounts in respect of each financial year.

(2) The annual accounts must comply with any directions given by the Secretary of State as to—

(a) the information to be contained in them,

(b) the manner in which the information contained in them is to be presented, or

(c) the methods and principles according to which the annual accounts are to be prepared.

(3) Before the end of the month of August next following each financial year, the YPLA must send copies of the annual accounts for the year to—

(a) the Secretary of State, and

(b) 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 report to the Secretary of State.

(5) The Secretary of State must lay before Parliament—

(a) a copy of any annual accounts received under sub-paragraph (3), and

(b) a copy of each report received under sub-paragraph (4).

(6) In this paragraph “financial year” means—

(a) the period specified by the Secretary of State in a direction given to the YPLA;

(b) each successive period of 12 months.