# Education (Scotland) Act 2025, Section 20: Accounts and audit of Qualifications Scotland

Extent: S

(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.

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Source: https://www.legislation.gov.uk/asp/2025/11/section/20 (the official version)
Page: https://openlegislation.uk/education-scotland-act-2025/section-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.