This section has no associated Explanatory Notes
12(1)The Commission must—S
(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 Auditor General for Scotland for auditing.
(2)The Commission must comply with any directions which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1)(a) and (b).
Commencement Information
I1Sch. 1 para. 12 in force at 21.1.2019 by S.S.I. 2018/393, reg. 2 (with reg. 3) (as amended (10.12.2019) by S.S.I. 2019/406, regs. 1, 3(2))