Textual Amendments
F1Words in Sch. 1 heading substituted (12.11.2009) by Policing and Crime Act 2009 (c. 26), ss. 81(2)(3)(m)(ii), 116(5)(a)
12(1)[F2ISA] must keep its accounts in such form as the Secretary of State determines.E+W+N.I.
(2)[F2ISA] must prepare annual accounts in respect of each financial year in such form as the Secretary of State decides.
(3)Before the end of the specified period following the end of each financial year to which the annual accounts relate [F2ISA] must send a copy of the accounts to the Secretary of State and the Comptroller and Auditor General.
(4)The Comptroller and Auditor General must—
(a)examine, certify and report on the annual accounts;
(b)send a copy of the accounts and of his report to the Secretary of State, who must lay them before each House of Parliament.
(5)The financial year is—
(a)the period starting on the day [F2ISA] is established and ending on the next 31st March;
(b)each succeeding period of 12 months.
(6)The specified period is such period as the Secretary of State directs.
Textual Amendments
F2Words in Sch. 1 paras. 9-16 substituted (12.11.2009) by Policing and Crime Act 2009 (c. 26), ss. 81(2)(3)(m)(ii), 116(5)(a)
Commencement Information
I1Sch. 1 para. 12 in force at 2.1.2008 for E.W. by S.I. 2007/3545, art. 3
I2Sch. 1 para. 12 in force at 31.3.2008 for N.I. by S.I. 2008/930, art. 2(a)