{
  "url": "https://openlegislation.uk/education-scotland-act-2025/section-20",
  "json_url": "https://openlegislation.uk/education-scotland-act-2025/section-20.json",
  "legislation": "asp/2025/11",
  "legislation_title": "Education (Scotland) Act 2025",
  "legislation_url": "https://openlegislation.uk/education-scotland-act-2025",
  "path": "section/20",
  "kind": "section",
  "number": "20",
  "heading": "Accounts and audit of Qualifications Scotland",
  "text": "(1) Qualifications Scotland must—\n(a) keep proper accounts and accounting records,\n(b) prepare in respect of each financial year a statement of accounts, and\n(c) send a copy of the statement to the Scottish Ministers.\n(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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 20 not in force at Royal Assent, see s. 66(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 20 in force at 1.2.2026 by S.S.I. 2026/2, reg. 2(2)(3), sch. Pt. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2025/11/section/20",
    "retrieved_at": "2026-10-29T20:11:55.294655+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."
}