Scottish Parliamentary Commissions and Commissioners etc. Act 2010 (asp 11)

Part 1 The Commission for Ethical Standards in Public Life in Scotland: the Public Standards Commissioner for Scotland and the Public Appointments Commissioner for Scotland

Finance

22 Accounts and audit

(1) The Commission must, in accordance with any directions in that regard given by the Scottish Ministers—

(a) keep proper accounts and accounting records,

(b) prepare annual accounts in respect of each financial year, and

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

(2) If requested by any person, the Commission must make the audited accounts available, at any reasonable time, without charge and in printed or electronic form, so that they may be inspected by that person.