Valid from 01/04/1997
Accounts and auditU.K.
14(1)The BSC shall keep proper accounts and proper records in relation to the accounts, and shall prepare in respect of each financial year a statement of accounts in such form as the Secretary of State may direct with the approval of the Treasury.U.K.
(2)The BSC shall send a copy of the statement of accounts to the Secretary of State and to the Comptroller and Auditor General within such period after the end of the financial year to which the statement relates as the Secretary of State may direct.
(3)The Comptroller and Auditor General shall—
(a)examine, certify and report on the statement of accounts, and
(b)lay a copy of the statement of accounts and of his report before each House of Parliament.