{
  "url": "https://openlegislation.uk/forth-ports-authority-scheme-1992-confirmation-order-1992/schedule/paragraph-6",
  "json_url": "https://openlegislation.uk/forth-ports-authority-scheme-1992-confirmation-order-1992/schedule/paragraph-6.json",
  "legislation": "uksi/1992/546",
  "legislation_title": "The Forth Ports Authority Scheme 1992 Confirmation Order 1992",
  "legislation_url": "https://openlegislation.uk/forth-ports-authority-scheme-1992-confirmation-order-1992",
  "path": "schedule/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Accounts of Authority after transfer date",
  "text": "(1) It shall be the duty of the Authority—\n(a) to keep proper accounts in respect of the period beginning with the transfer date and ending immediately before the dissolution date and proper records in relation to the accounts; and\n(b) to prepare in respect of each new accounting period a statement of accounts giving a true and fair view of the state of affairs and the income and expenditure of the Authority.\n(2) A statement of accounts of the Authority prepared in pursuance of sub-paragraph (1)(b) above shall be audited by auditors appointed by the Authority, and a person shall not be qualified to be so appointed unless that person is eligible for appointment as a company auditor in accordance with section 25 of the Companies Act 1989.\n(3) The Authority shall send to the Secretary of State a copy of the statement of accounts prepared in pursuance of sub-paragraph (1)(b) above together with a copy of the auditor’s report on it.\n(4) In this paragraph “new accounting period” means—\n(a) a period of twelve months beginning with the transfer date or with an anniversary of that date; and\n(b) any period of less than twelve months which begins with the transfer date or an anniversary of that date and ends immediately before the dissolution date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/546/schedule/paragraph/6",
    "retrieved_at": "2026-10-29T14:27:01.802145+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."
}