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Defence Reform Act 2014
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- UK Public General Acts
- 2014 c. 20
- SCHEDULE 4
- Accounts and audit
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Changes over time for: Cross Heading: Accounts and audit
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Defence Reform Act 2014, Cross Heading: Accounts and audit is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Accounts and auditU.K.
12(1)The SSRO must—U.K.
(a)keep proper accounts and proper records in relation to them, and
(b)prepare a statement of accounts in respect of each financial year.
(2)The Secretary of State may give directions to the SSRO about—
(a)the content and form of the statement, and
(b)the methods and principles to be applied in preparing it.
(3)The SSRO must send each statement to the Comptroller and Auditor General within such period after the end of the financial year to which the accounts relate as the Secretary of State may direct.
(4)The Comptroller and Auditor General must—
(a)examine, certify and report on each statement, and
(b)send a copy of each report and certified statement to the Secretary of State.
Commencement Information
I1Sch. 4 para. 12 in force at 14.7.2014 by S.I. 2014/1751, art. 3(g)
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