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4.—(1) A justices' chief executive shall keep such written accounts of all relevant sums as are necessary to give to any authorised person inspecting or auditing them a clear and accurate account of the said sums.
(2) A justices' chief executive shall keep a single set of accounts in respect of all courts or, if the courts for which the justices' chief executive is the collecting officer form more than one accounting division, separate accounts in respect of each accounting division, within the area of the magistrates' courts committee which appointed him.
(3) In this regulation “authorised person” means a person authorised by the Lord Chancellor for the purpose of regulation 5(1).
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