# Groceries Code Adjudicator Act 2013, Paragraph 15


(1) The Adjudicator must keep proper accounts and proper records in relation to the accounts.
(2) For each financial year the Adjudicator must prepare a statement of accounts in respect of that financial year.
(3) The statement must be in whatever form the Secretary of State directs.
(4) The Adjudicator must send a copy of the statement, within a period specified by the Secretary of State, to—
(a) the Secretary of State; and
(b) the Comptroller and Auditor General.
(5) After the Adjudicator has sent a copy of a statement of accounts to the Comptroller and Auditor General, the Comptroller and Auditor General must—
(a) examine, certify and report on the statement; and
(b) send a copy of the certified statement and the report to the Secretary of State as soon as possible.
(6) The Secretary of State must lay before Parliament a copy of the certified statement and of the report.

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Source: https://www.legislation.gov.uk/ukpga/2013/19/schedule/1/paragraph/15 (the official version)
Page: https://openlegislation.uk/groceries-code-adjudicator-act-2013/schedule-1/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.