Article 5 Final accounts

The Secretary of State must prepare a statement of accounts of CABE for the period beginning with 1 April 2011 and ending immediately before the dissolution date (“the final accounts”).

The final accounts must be prepared in accordance with any directions given by the Secretary of State to CABE under paragraph 9(2) of Schedule 2 to the 2005 Act which had effect immediately before the dissolution date.

The Secretary of State must send a copy of the final accounts to the Comptroller and Auditor General as soon as reasonably practicable after the end of the period covered by the final accounts.

The Comptroller and Auditor General must examine, certify and report on the final accounts and lay before Parliament a copy of the final accounts together with the Comptroller and Auditor General’s report on them.