PART 4Submission of Accounts
Accounts9.
(1)
An account must be submitted in a form acceptable to the Scottish Ministers and, unless otherwise agreed with the Scottish Ministers, must be fully submitted within six months of—
(a)
in the case of a constituency returning officer, the day of the declaration of the result of the Scottish parliamentary election to which the charges in the account relate, and
(b)
in the case of a regional returning officer, the day on which the regional members' seats are allocated for the Scottish parliamentary election to which the charges in the account relate.
(2)
If requested by the Scottish Ministers, a constituency returning officer or a regional returning officer must provide them with full financial records and receipts relating to any charge contained in an account.