# The Public Services Reform (General Teaching Council for Scotland) Order 2011, Paragraph 7: Accounts


(1) The GTCS must—
(a) keep proper accounts and accounting records;
(b) prepare for each financial year a statement of accounts;
(c) publish each statement of accounts in such ways as it thinks fit; and
(d) have its accounts independently audited each financial year by auditors appointed by the GTCS.
(2) In this paragraph, “financial year” means each period of a year ending on 31st March.

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Source: https://www.legislation.gov.uk/sdsi/2011/9780111012246/schedule/3/paragraph/7 (the official version)
Page: https://openlegislation.uk/draft-public-services-reform-general-teaching-council-for-scotland-order-2011/schedule-3/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.