# Data Protection Act 2018, Paragraph 22: Accounts


(1) The Commission must keep proper accounts and proper records in relation to them.
(2) The Commission must prepare a statement of accounts in respect of each financial year in the form specified by the Secretary of State.
(3) The Commission must send a copy of each statement of accounts to the Secretary of State and the Comptroller and Auditor General before the end of August next following the financial year to which the statement relates.
(4) The Comptroller and Auditor General must—
(a) examine, certify and report on the statement of accounts, and
(b) send a copy of the certified statement and the report to the Secretary of State.
(5) The Secretary of State must lay before Parliament each document received under sub-paragraph (4)(b).
(6) In this paragraph “financial year” means—
(a) the period beginning with the date on which the Commission is established and ending with the 31 March following that date, and
(b) each successive period of 12 months.

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Source: https://www.legislation.gov.uk/ukpga/2018/12/schedule/12A/paragraph/22 (the official version)
Page: https://openlegislation.uk/data-protection-act-2018/schedule-12A/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.