10(1)It shall be the duty of the Commissioner—U.K.
(a)to keep proper accounts and other records in relation to the accounts,
(b)to prepare in respect of each financial year a statement of account in such form as the [F1 Secretary of State] may direct, and
(c)to send copies of that statement to the Comptroller and Auditor General on or before 31st August next following the end of the year to which the statement relates or on or before such earlier date after the end of that year as the Treasury may direct.
(2)The Comptroller and Auditor General shall examine and certify any statement sent to him under this paragraph and lay copies of it together with his report thereon before each House of Parliament.
(3)In this paragraph “financial year” means a period of twelve months beginning with 1st April.
Textual Amendments
F1Words in Sch. 5 para. 10 substituted (19.8.2003) by The Secretary of State for Constitutional Affairs Order 2003 (S.I. 2003/1887), art. 9, Sch. 2 para. 9(1)(c)