# Further and Higher Education (Scotland) Act 2005, Paragraph 17


(1) The Council must—
(a) keep proper accounts and accounting records;
(b) prepare in respect of each financial year a statement of accounts; and
(c) send the statement of accounts to the Scottish Ministers,
in accordance with such directions as the Scottish Ministers may give.
(2) The Scottish Ministers must send the statement of accounts to the Auditor General for Scotland for auditing.

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Source: https://www.legislation.gov.uk/asp/2005/6/schedule/1/paragraph/17 (the official version)
Page: https://openlegislation.uk/further-and-higher-education-scotland-act-2005/schedule-1/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.