Final statement of accounts
6.—(1) The Board must prepare a statement of accounts of the Registrar (“the final accounts”) for the period which—
(a)began immediately after the end of the last year for which the Registrar prepared a statement of accounts under section 2(6) of the 1979 Act, and
(b)ended immediately before the transfer date.
(2) The final accounts must be prepared in accordance with any directions given by the Secretary of State to the Registrar under section 2(6) of the 1979 Act which had effect immediately before the transfer date.
(3) The Board must send a copy of the final accounts to the Secretary of State and the Comptroller and Auditor General as soon as reasonably practicable after the end of the period covered by the final accounts.
(4) The Comptroller and Auditor General must—
(a)examine, certify and report on the final accounts, and
(b)lay copies of those certified final accounts and that report before Parliament.