6(1)In accordance with this Part of this Schedule the Secretary of State shall keep, in respect of the financial year 1993-94 and each subsequent financial year, an account (to be called a non-domestic rating account).
(2)The Secretary of State—
(a)shall keep each account in such form as the Treasury may direct; and
(b)shall at such time as the Treasury may direct send copies of each account to the Comptroller and Auditor General.
(3)The Comptroller and Auditor General shall examine, certify and report on any account of which copies are sent to him under sub-paragraph (2) above and shall lay copies of the account and of his report before each House of Parliament.