{
  "url": "https://openlegislation.uk/draft-public-services-reform-general-teaching-council-for-scotland-order-2011/schedule-3/paragraph-7",
  "json_url": "https://openlegislation.uk/draft-public-services-reform-general-teaching-council-for-scotland-order-2011/schedule-3/paragraph-7.json",
  "legislation": "sdsi/2011/9780111012246",
  "legislation_title": "The Public Services Reform (General Teaching Council for Scotland) Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-public-services-reform-general-teaching-council-for-scotland-order-2011",
  "path": "schedule/3/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Accounts",
  "text": "(1) The GTCS must—\n(a) keep proper accounts and accounting records;\n(b) prepare for each financial year a statement of accounts;\n(c) publish each statement of accounts in such ways as it thinks fit; and\n(d) have its accounts independently audited each financial year by auditors appointed by the GTCS.\n(2) In this paragraph, “financial year” means each period of a year ending on 31st March.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2011/9780111012246/schedule/3/paragraph/7",
    "retrieved_at": "2026-10-30T15:37:17.491830+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}