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Courts and Legal Services Act 1990

Status:

This is the original version (as it was originally enacted).

Accounts

9(1)The Board shall keep proper accounts of all sums received and paid by it and proper records in relation to those accounts.

(2)The Board shall appoint auditors and cause its accounts to be audited annually by the auditors.

(3)As soon as is practicable after the accounts for any period have been audited, the Board shall cause them to be published and shall send a copy of them to the Lord Chancellor together with a copy of any report of the auditors on the accounts.

(4)No person shall be qualified to be appointed as an auditor under this paragraph unless he is—

(a)a member of a body of accountants established in the United Kingdom and for the time being recognised for the purposes of section 389(1)(a) of the [1985 c. 6.] Companies Act 1985;

(b)authorised by the Secretary of State under section 389(1)(b) of that Act to be appointed an auditor of a company; or

(c)a member of the Chartered Institute of Public Finance and Accountancy.

(5)A firm may be appointed as an auditor under this paragraph if each of its members is qualified to be so appointed.

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