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Legal Aid (Scotland) Act 1986
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Changes over time for: Section 5
Version Superseded: 01/07/1999
Alternative versions:
- 01/02/1991- Amendment
- 01/10/1991- Amendment
- 07/04/1997
Point in time - 01/07/1999- Amendment
- 01/04/2000- Amendment
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Legal Aid (Scotland) Act 1986, Section 5 is up to date with all changes known to be in force on or before 02 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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5 Accounts and audit.S
(1)The Board shall keep separate accounts with respect to—
(a)the Fund; and
(b)the receipts and expenditure of the Board which do not relate to the Fund,
and shall prepare in respect of each financial year a statement of accounts.
(2)The accounts shall be kept and the statement of accounts shall be prepared in such form as the Secretary of State may, with the approval of the Treasury, direct.
(3)The accounts shall be audited by persons to be appointed in respect of each financial year by the Secretary of State in accordance with a scheme of audit approved by him, and the auditors shall be furnished by the Board with copies of the statement and shall prepare a report to the Secretary of State on the accounts and the statement.
[F1(4)No person shall be appointed auditor under subsection (3) above unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.]
(5)Upon completion of the audit of the accounts, the auditors shall send to the Secretary of State a copy of the statement of accounts and of their report, and the Secretary of State shall send a copy of the statement and of the report to the Comptroller and Auditor General.
(6)The Secretary of State and the Comptroller and Auditor General may inspect the accounts and any records relating thereto.
(7)The Secretary of State shall lay before each House of Parliament a copy of every—
(a)annual report of the Board under section 3(3) of this Act;
(b)statement of accounts under subsection (1) above; and
(c)report of the auditors under subsection (3) above.
(8)In this section “financial year” means the period beginning with the commencement of this section and ending with 31st March next following and each subsequent period of 12 months ending with 31st March in each year.
Textual Amendments
F1S. 5(4) substituted (1.10.1991) by S.I. 1991/1997, reg. 4, Sch. para.64
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