20Accounts and audit of Qualifications Scotland
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(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.