6(1)The Chief Inspector must—N.I.
(a)keep proper accounts and proper financial records, and
(b)prepare in respect of each financial year a statement of accounts.
(2)The statement of accounts must—
(a)contain such information, and
(b)be in such form,
as the Secretary of State directs.
(3)The Chief Inspector must send copies of the statement of accounts relating to a financial year to—
(a)the Secretary of State, and
(b)the Comptroller and Auditor General,
within such period after the end of the financial year as the Secretary of State directs.
(4)The Comptroller and Auditor General must—
(a)examine, certify and report on the statement of accounts, and
(b)lay a copy of the statement of accounts and of his report on it before each House of Parliament.
(5)In this paragraph “financial year” has the same meaning as in paragraph 4.