6(1)The Commissioner shall keep accounts with respect to his receipts and expenditure and shall prepare a statement of accounts with respect to each financial year.E+W
(2)The accounts shall be kept, and the statement of accounts prepared, in such form as the [F1 Secretary of State] may, with the approval of the Treasury, direct.
(3)The accounts shall be audited by persons appointed by the [F1 Secretary of State] in respect of each financial year.
(4)The auditors shall send to the [F1 Secretary of State] a copy of the statement of accounts and of their report.
(5)The [F1 Secretary of State] shall lay before each House of Parliament a copy of every statement of accounts and auditors’ report sent to him under this paragraph.
Textual Amendments
F1Words in Sch. 8 substituted (19.8.2003) by The Secretary of State for Constitutional Affairs Order 2003 (S.I. 2003/18887), art. 9, Sch. 2 para. 11(1)(f)