The Comptroller and Auditor General must send to the Authority, in respect of each of its accounting years, a copy of the certified accounts and report of the Authority no later than 15th January of the financial year following that to which the accounts relate.

The Authority must send to the Scottish Ministers F3and the Welsh Ministers, in respect of each of its accounting years, a copy of the certified accounts and report of the Authority no later than 31st January of the financial year following that to which the accounts relate.

The Scottish Ministers must lay a copy of whatever is sent to them under subsection (2) before the Scottish Parliament.

The Welsh Ministers must lay a copy of whatever is sent to them under subsection (2) before the National Assembly for Wales.

In subsections (1) and (2) “certified accounts and report” means those accounts certified under sections 5 and 7 of the Government Resources and Accounts Act 2000, and the report issued by the Comptroller and Auditor General under section 6(3)(a) of that Act.