- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
22.—(1) The Corporation shall
(a)keep proper accounts and proper records in relation to the accounts; and
(b)prepare a statement of accounts for each financial year of the Corporation.
(2) The statement shall—
(a)give a true and fair account of the state of the Corporation’s affairs at the end of the financial year and of its income and expenditure in the financial year; and
(b)comply with any directions given by the LSC as to the information to be contained in it, the manner in which the information is to be presented, the methods and principles according to which it is to be prepared and the time and manner of publication.
(3) The accounts and the statement of accounts shall be audited by external auditors appointed by the Corporation in respect of each financial year.
(4) The Corporation shall not appoint persons as external auditors in respect of any financial year if those persons are already appointed as internal auditors under article 21.
(5) Auditors shall be appointed and audit work conducted in accordance with any requirements of the LSC.
(6) The “financial year” means the first financial year and, except as provided for in paragraph (8), each successive period of twelve months.
(7) The “first financial year” means the period from the date the Corporation was established up to the second 31st July following that date, or up to some other date which has been chosen by the Corporation with the LSC’s approval.
(8) If the Corporation is dissolved—
(a)the last financial year shall end on the date of dissolution; and
(b)the Corporation may decide, with the LSC’s approval, that what would otherwise be the last two financial years, shall be a single financial year for the purpose of this article.
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