Valid from 01/04/2012
68(1)As soon as is reasonably practicable after the abolition date, the HCA must prepare—E+W
(a)a statement of the accounts of the Office for the last financial year to end before the abolition date, and
(b)a statement of the accounts of the Office for the period (if any) beginning immediately after the end of that financial year and ending immediately before the abolition date.
(2)A statement under this paragraph must be prepared in accordance with the direction given by the Secretary of State to the Office dated 12 August 2009.
(3)The HCA must, as soon as is reasonable practicable after preparing a statement under this section, send a copy of it 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 statement, and
(b)lay a copy of the report before Parliament.
(5)Sub-paragraph (1)(a) does not apply if the Office has already sent a copy of its statement of accounts for the year to the Comptroller and Auditor General.
(6)In such a case the repeal of section 103(5) of the Housing and Regeneration Act 2008 does not remove the obligation of the Comptroller and Auditor General to take the steps specified in that provision in relation to the statement of accounts if the Comptroller has not already done so.