6(1)Section 5 of the Legal Aid (Scotland) Act 1986 (accounts and audit of the Scottish Legal Aid Board) is amended as follows.
(2)After subsection (2) insert—
“(2A)The Board shall send the accounts and the statement of accounts to the Scottish Ministers by such time as they may direct.
(2B)The Scottish Ministers shall send the accounts and the statement of accounts to the Auditor General for Scotland for auditing.”
(3)Subsections (3) to (6) and (7)(b) and (c) are repealed.