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Part V E+W+S General and Supplemental

Accounts and auditE+W

68 Audit.E+W

(1)The accounts F1... of every development corporation shall be audited by an auditor to be appointed annually by the Secretary of State in relation to the F2... corporation.

[F3(2)A person shall not be so appointed auditor unless he is eligible for appointment as a [F4statutory auditor under Part 42 of the Companies Act 2006].]

F5(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)As soon as the annual [F6accounts of] a development corporation for any financial year have been audited, the [F6corporation] shall send to the Secretary of State a copy of the accounts prepared by [F7it] for that year in accordance with this section, together with a copy of any report made by the auditor on those accounts.