http://www.legislation.gov.uk/id/asp/2012/3

SCHEDULE 1NLS

Accounts

12

(1)

NLS 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.

(2)

NLS must comply with any directions which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1).

(3)

NLS must send the statement of accounts to the Auditor General for Scotland for auditing.