12(1)The Service shall—U.K.
(a)prepare a statement of accounts in respect of each of its financial years; and
(b)prepare a statement of accounts for the Tribunal for each of its financial years.
(2)The Service must send copies of the accounts required by sub-paragraph (1) to the Secretary of State and to the Comptroller and Auditor General before the end of August following the financial year to which they relate.
(3)Those accounts must comply with any directions given by the Secretary of State with the approval of the Treasury as to—
(a)the information to be contained in them;
(b)the manner in which that information is to be presented; and
(c)the methods and principles according to which they are to be prepared.
(4)The Comptroller and Auditor General shall—
(a)examine, certify and report on each statement of accounts received by him; and
(b)lay copies of each statement before Parliament.
(5)In this paragraph “financial year” means the period of 12 months ending with 31st March.
Textual Amendments applied to the whole legislation
F1Act: for the words "solicitor of the Supreme Court of Northern Ireland" wherever they occur there is substituted (prosp.) the words "solicitor of the Court of Judicature of Northern Ireland" by virtue of Constitutional Reform Act 2005 (c. 4), ss. 59, 148(1), Sch. 11 para. 5 [Editorial Note: this amendment will be carried through into the text of the Act at the same time as any other effects on the Act for the year in which the relevant commencement order (or first such order) is made]