The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2004

The Hearing Aid Council

2.—(1) The accounts of the Hearing Aid Council that relate to financial years ending on or after 31st March 2004 shall be audited by the Comptroller and Auditor General.

(2) Accordingly, section 12 of the Hearing Aid Council Act 1968(1) (expenses, receipts and accounts of the Council) is amended as follows.

(3) In subsection (2), for the words from “the accounts” to the end substitute—

“shall send a copy of the accounts for a financial year to the Comptroller and Auditor General—

(a) in the case of accounts in respect of the financial year ending on 31st March 2004 as soon as reasonably practicable after 12th July 2004,

(b) in the case of accounts in respect of a financial year ending after 31st March 2004, as soon as reasonably practicable after the end of that year,

and the accounts shall be published as soon as may be after the duty under subsection (2A)(a) has been complied with.”

(4) After subsection (2) insert—

“(2A) The Comptroller and Auditor General shall—

(a) examine, certify and report on accounts sent to him under subsection (2), and

(b) lay a copy of those accounts and his report on them before each House of Parliament.”

(5) Subsection (3) is repealed.

(1)

1968 c. 50; section 12(3) was amended by S.I. 1991/1997, regulation 2 and paragraph 19 of the Schedule.