Regulation 13 Accounts
The Authority shall—
keep proper accounts and proper records for the purposes of those accounts; and
prepare a statement of accounts in respect of each financial year.
The statement of accounts shall be in such form, and contain such information, as the Secretary of State may direct.
The Authority shall, within such period after the end of each financial year as the Secretary of State may direct, send a copy of the statement of accounts relating to that year to the Secretary of State and to the Comptroller and Auditor General.
The Comptroller and Auditor General shall—
examine, certify and report on every statement of accounts sent to him by the Authority under this paragraph; and
lay copies of each such statement and of his report on it before each House of Parliament.