2.—(1) The Land Reform (Scotland) Act 2016 is amended in accordance with paragraph (2).
(2) In section 19 (accounts)—
(a)in subsection (2) for “the statement” substitute “a copy of the statement”; and
(b)after subsection (3) insert—
“(3A) The Scottish Ministers must, as soon as reasonably practicable after receiving a copy statement of accounts from the Commission, send it to the Auditor General for Scotland for auditing.”.