SCHEDULE 1 THE STANDARDS COMMISSION FOR SCOTLAND

F1Accounts and audit

10E

(1)

The Commission shall, in accordance with such directions in that regard as the Scottish Ministers may give—

(a)

keep proper accounts and accounting records;

(b)

prepare annual accounts in respect of each financial year; and

(c)

send a copy of the annual accounts to the Auditor General for Scotland for auditing.

(2)

If requested by any person, the Commission shall make the audited accounts available, at any reasonable time, without charge and in printed or electronic form, so that they may be inspected by that person.