Charities Act 2011

Accounts E+W

5 E+W The official custodian must—

(a) keep such books of account and such records in relation to them as may be directed by the Treasury, and

(b) prepare accounts, in such form, in such manner and at such times as may be directed by the Treasury.

6 E+W The Comptroller and Auditor General must—

(a) examine, certify and report on the accounts so prepared, and

(b) send a copy of the certified accounts and the report to the Commission.

7 E+W The Commission must publish and lay before Parliament a copy of the documents sent to it under paragraph 6(b).