9(1)The Secretary of State shall prepare in respect of each financial year an account—E+W+S
(a)of the sums paid to corporations under paragraph 3 above,
(b)of the sums issued to him under paragraph 4(4) above and the sums received by him under paragraph 4(5) above and the disposal by him of those sums, and
(c)of the sums paid into the Consolidated Fund or National Loans Fund under paragraph 7 above.
(2)The Secretary of State shall send the account to the Comptroller and Auditor General before the end of the month of November next following the end of that year.
(3)The Comptroller and Auditor General shall examine, certify and report on the account and lay copies of it and of his report before each House of Parliament.
(4)The form of the account and the manner of preparing it shall be such as the Treasury may direct.