http://www.legislation.gov.uk/ukpga/2005/19/schedule/4/paragraph/13/enactedGambling Act 2005Gambling and lotteriesGambling and lottery licencesNational LotteryKing's Printer of Acts of Parliament2021-08-04SCHEDULESSCHEDULE 4The Gambling Commission13MoneyThe Commission shall keep accounting records in such form as the Secretary of State may direct.