SCRA must, as soon as is reasonably practicable after the end of each financial year, prepare and submit to the Scottish Ministers a report on the carrying out of its functions during the year.

The report must include a copy of so much of the report made to SCRA by the Principal Reporter as relates to the year.

SCRA may include in the report any other information that it considers appropriate.

The Scottish Ministers must lay before the Scottish Parliament each report submitted to them.

In this section, “financial year” means each period of a year ending on 31 March.