12.—(1) Section 8 of the Industrial Training Act 1982(1) (accounts of an industrial training board) is amended as follows.
(2) After subsection (2)(2) insert—
“(2A) Subsection (2) shall not apply to the accounts of—
(a)the Construction Industry Training Board, or
(b)the Engineering Construction Industry Training Board,
in respect of financial years ending on or after 31st December 2003.
(2B) The Construction Industry Training Board and the Engineering Construction Industry Training Board shall each send a copy of its statement of account prepared under subsection (1) in respect of each financial year ending on or after 31st December 2003 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which each statement relates.
(2C) The Comptroller and Auditor General shall examine, certify and report on each statement of account sent to him under subsection (2B).”.
(3) At the end of subsection (3)(3), insert “or, as the case may be, by the Comptroller and Auditor General on the statement”.
Subsection (2) was amended by S.I. 1991/1997, reg 2, Schedule, paragraph 44.
Subsection (3) was amended by the Employment Act 1989 (c. 38), section 22(4), Schedule 4, paragraph 7.