Part 1Qualifications Scotland
Accountability of Qualifications Scotland
20Accounts and audit of Qualifications Scotland
(1)
Qualifications Scotland 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)
The Scottish Ministers must, as soon as reasonably practicable after receiving a copy statement of accounts from Qualifications Scotland, send it to the Auditor General for Scotland for auditing.