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SCHEDULE 11Social Care and Social Work Improvement Scotland: establishment etc.

Accounts

14(1)SCSWIS must—

(a)keep proper accounts and accounting records,

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

(c)send a copy of the statement to the Scottish Ministers,

and must do so in accordance with any directions the Scottish Ministers may give.

(2)SCSWIS must send the statement of accounts to the Auditor General for Scotland for auditing.