Groceries Code Adjudicator Act 2013

Accounts

15(1)The Adjudicator must keep proper accounts and proper records in relation to the accounts.

(2)For each financial year the Adjudicator must prepare a statement of accounts in respect of that financial year.

(3)The statement must be in whatever form the Secretary of State directs.

(4)The Adjudicator must send a copy of the statement, within a period specified by the Secretary of State, to—

(a)the Secretary of State; and

(b)the Comptroller and Auditor General.

(5)After the Adjudicator has sent a copy of a statement of accounts to the Comptroller and Auditor General, the Comptroller and Auditor General must—

(a)examine, certify and report on the statement; and

(b)send a copy of the certified statement and the report to the Secretary of State as soon as possible.

(6)The Secretary of State must lay before Parliament a copy of the certified statement and of the report.