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13(1)The Standards Board must—
(a)keep proper accounts and records in relation to the accounts, and
(b)prepare in respect of each financial year a statement of accounts in such form as the Secretary of State may, with the approval of the Treasury, direct.
(2)The accounts of the Standards Board must be audited by persons appointed for the purpose for each financial year by the Secretary of State.
(3)A copy of any accounts of the Standards Board audited under sub-paragraph (2), and of the report made on those accounts by the persons appointed to audit them, must be sent to the Secretary of State as soon as reasonably practicable after the report is received by the Board.
(4)The Secretary of State must lay before Parliament a copy of any accounts or report sent to him under sub-paragraph (3).
(5)In this paragraph “financial year” has the meaning given by paragraph 12(3).
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