SCHEDULE 1Scottish Parliamentary Pension Scheme

Part SAccounts, audit and actuarial reports

Accounts and audit

102(1)The Fund trustees must keep proper accounts (and must, in particular, prepare annual statements of account for each financial year).

(2)The Fund trustees must, within 7 months of the end of each financial year—

(a)arrange for the audit of the annual accounts for that year, and

(b)lay a copy of the annual accounts and audit report before the Scottish Parliament.