SCHEDULE 4 S[F1 The Police Investigations and Review Commissioner]

Textual Amendments

F1 Sch. 4 heading substituted (1.4.2013) by Police and Fire Reform (Scotland) Act 2012 (asp 8), s. 129(2), Sch. 7 para. 33(16); S.S.I. 2013/51, art. 2 (with transitional provisions and savings in S.S.I. 2013/121, arts. 1(1), 11)

Accounts S

10 SThe Commissioner must, in accordance with such directions as the Scottish Ministers may give—

(a) keep proper accounting records and accounts;

(b) prepare annual accounts for each financial year;

(c) send a copy of the annual accounts to the Auditor General for Scotland for auditing.