18. Paras. (1)‐(7) rep. by 2003 NI 10
(8) The Law Society shall as soon as possible after the end of each financial year make an annual report to the[F1 Lord Chancellor] on the operation and finance of this Part during that year.
(9) The[F1 Lord Chancellor] shall lay before Parliament a copy of each report of the Law Society.
F1SI 1982/159
Art. 19 rep. by 2003 NI 10
20.—(1) The Law Society shall keep such accounts with respect to the legal aid fund as the[F2 Lord Chancellor] may with the approval of the Treasury direct, and shall prepare in respect of each financial year a statement of accounts in such form as may be so directed.
(2) The accounts shall be audited by persons to be appointed in respect of each financial year by the[F2 Lord Chancellor] and in accordance with a scheme of audit approved by the[F2 Lord Chancellor], and the auditors shall be furnished by the Law Society with copies of the said statement and shall report to the[F2 Lord Chancellor] on the accounts and the said statement.
[F3(3) A person shall not be appointed as an auditor in pursuance of paragraph (2) unless he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990.]
(4) As soon as the accounts have been audited, the auditors shall send to the[F2 Lord Chancellor] copies of the statement of accounts and of their report, and the[F2 Lord Chancellor] shall send a copy of the statement and of the report to the Comptroller and Auditor-General.
(5) The Comptroller and Auditor-General—
(a)shall examine every statement and report sent to him under paragraph (4);
(b)may inspect the accounts kept with respect to the legal aid fund and any records relating thereto; and
(c)shall certify every such statement and lay a copy of it together with his report thereon before Parliament.
21.—(1) The Law Society shall, with the approval of the[F4 Lord Chancellor], make arrangements for the provision of pensions, allowances or gratuities to or in respect of persons employed by the Society whole-time for the purpose of their functions under this Part, and the arrangements may extend, with any necessary adjustments, to persons employed by the Society part-time for that purpose or (whether whole-time or part-time) for that and other purposes.
(2) The arrangements may include the establishment and administration, by the Law Society or otherwise, of a pension scheme with or without a pension fund.
(3) If the[F4 Lord Chancellor] so directs, receipts and expenses of the Law Society attributable to their establishment and administration of a pension scheme under this Article shall, notwithstanding anything in Article 19, be dealt with under the scheme instead of being paid into and out of the legal aid fund.
F4SI 1982/159