15(1)The Commission must—S
(a)keep proper accounts and accounting records;
(b)prepare in respect of each financial year a statement of accounts; and
(c)send the statement of accounts to the Scottish Ministers,
in accordance with such directions as the Scottish Ministers may give.
(2)The Scottish Ministers must as soon as practicable—
(a)send the statement of accounts to the Auditor General for Scotland for auditing;
(b)lay the audited statement before the Parliament.
(3)If requested by any person, the Commission is to make available at any reasonable time, without charge, in printed or electronic form, their audited accounts, so that they may be inspected by that person.