# Historic Environment Scotland Act 2014, Paragraph 13


(1) Historic Environment 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) Historic Environment Scotland must comply with any directions which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1).
(3) Historic Environment Scotland 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/2014/19/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/historic-environment-scotland-act-2014/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.