Words substituted by Companies Act 1989 (c. 40, SIF 27) , s. 23 , Sch. 10 para. 33 (subject to savings and transitional provisions in S.I. 1990/1392 , art. 6 )
Words added by Companies Act 1989 (c. 40, SIF 27) , s. 23 , Sch. 10 para. 33 (subject to savings and transitional provisions in S.I. 1990/1392 , art. 6 )
Sch. 3 para. 9(5) substituted (1.10.1991) by S.I. 1991/1997 , reg. 2 ,Sch. (with reg. 4)
Sch. 3 para. 9(7) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) , art. 115(4)
Words in Sch. 3 para. 9(4) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) , art. 115(2)(a)
Word in Sch. 3 para. 9(4) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) , art. 115(2)(b)
Words in Sch. 3 para. 9(6) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) , art. 115(3)
Words in Sch. 3 para. 9(2) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2)Sch. 1 para. 96 (with arts. 61112)
Words in Sch. 3 para. 9(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2)Sch. 1 para. 1(gg) (with arts. 61112)
It shall be the duty of the Agency—
to keep proper accounts and proper records in relation thereto; and
to prepare in respect of each accounting year a statement of accounts giving a true and fair view of the state of affairs and, subject to sub-paragraph (2) below, the profit or loss of the Agency.
It shall be the duty of the Agency to prepare, in respect of each accounting year in which it has
the Agency and all of its
the Agency and such of its
and where the Agency prepares such a statement of consolidated accounts in respect of any accounting year, the Secretary of State may with the approval of the Treasury direct that the statement of accounts prepared by the Agency under sub-paragraph (1) above in respect of that year shall not be required to show the Agency’s profit or loss.
Without prejudice to the requirements of sub-paragraphs (1) and (2) above, every statement of accounts prepared by the Agency in accordance with this paragraph shall comply with any requirement which the Secretary of State has with the approval of the Treasury notified in writing to the Agency relating to—
the information to be contained in the statement;
the manner in which that information is to be presented; and
the methods and principles according to which the statement is to be prepared.
The accounts kept, and all statements prepared, by the Agency under this paragraph
a person shall not be appointed under sub-paragraph (4) above unless he is eligible for appointment as a
As soon as the accounts kept, and the statements prepared, by the Agency under this paragraph
The Agency shall send the accounts kept in respect of each accounting year ending on or after 31st March 2003 and the statement of accounts prepared by it under this paragraph in respect of each such accounting year to the Comptroller and Auditor General as soon as reasonably practicable after the end of the accounting year to which the accounts relate.