Part 3Management of Scottish Crown Estate assets
Financial matters
35Audit
(1)
The Scottish Ministers must prepare in respect of each financial year a consolidated statement of accounts comprising—
(a)
the statement of accounts prepared by Crown Estate Scotland for the year under section 34(1)(b), and
(b)
each statement of accounts prepared for the year under section 34(2)(b).
(2)
The Scottish Ministers must submit a copy of the consolidated statement of accounts to the Auditor General for Scotland for auditing.