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Changes over time for: Section 21
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/07/2013.
Changes to legislation:
There are currently no known outstanding effects for the Public Finance and Accountability (Scotland) Act 2000, Section 21.
Changes to Legislation
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21 Audit of accountsS
This section has no associated Explanatory Notes
(1)This section and section 22 apply in relation to any account which is, by virtue of any enactment or prerogative instrument, required (in whatever words) to be—
(a)audited by the Auditor General, or
(b)sent to the Auditor General for auditing.
(2)The account must be sent to the Auditor General not later than 6 months after the end of the financial year to which the account relates.
(3)The account is to be audited by—
(a)the Auditor General, or
(b)a qualified person appearing to the Auditor General to be suitable for appointment to audit the account by reason of, among other things, the person’s professional qualifications and experience.
(4)It is for the Auditor General personally to decide who is to audit the account.
(5)For the purposes of subsection (3)(b) a person is qualified if that person is—
(a)[eligible for appointment as a statutory auditor under Chapter 2 of Part 42 of the Companies Act 2006]), or
(b)a member of a body of accountants established in the United Kingdom or another EEA State;
...
[(6)In this section, “EEA State” means a member State, Norway, Iceland or Lichtenstein.]
Textual Amendments
Modifications etc. (not altering text)
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