(1)The Commission must—
(a)keep proper accounts and accounting records,
(b)prepare in respect of each financial year a statement of accounts.
(2)The Commission must send the statement of accounts to the Scottish Ministers by such date as the Scottish Ministers may direct.
(3)The Commission must comply with any other directions which the Scottish Ministers may give them in relation to the matters mentioned in subsection (1).
(4)The Commission must make its audited statement of accounts and accounting records available so that they may be inspected by any person.