Section 20 Accounts and audit of Qualifications ScotlandI1I2
Scotland
(1)
Qualifications Scotland must—
(a)
keep proper accounts and accounting records,
(b)
prepare in respect of each financial year a statement of accounts, and
(c)
send a copy of the statement to the Scottish Ministers.
(2)
The Scottish Ministers must, as soon as reasonably practicable after receiving a copy statement of accounts from Qualifications Scotland, send it to the Auditor General for Scotland for auditing.
Annotations
Commencement
- I1
S. 20 not in force at Royal Assent, see s. 66(2)
- I2
S. 20 in force at 1.2.2026 by S.S.I. 2026/2, reg. 2(2)(3), sch. Pt. 1