# Land Reform (Scotland) Act 2016, Section 19: Accounts

Extent: S

(1) The Commission must—
(a) keep proper accounts and accounting records,
(b) prepare in respect of each financial year a statement of accounts.
(2) The Commission must send a copy of the statement of accounts to the Scottish Ministers by such date as the Scottish Ministers may direct.
(3) The Commission must comply with any other directions which the Scottish Ministers may give them in relation to the matters mentioned in subsection (1).
(3A) The Scottish Ministers must, as soon as reasonably practicable after receiving a copy statement of accounts from the Commission, send it to the Auditor General for Scotland for auditing.
(4) The Commission must make its audited statement of accounts and accounting records available so that they may be inspected by any person.

---
Source: https://www.legislation.gov.uk/asp/2016/18/section/19 (the official version)
Page: https://openlegislation.uk/land-reform-scotland-act-2016/section-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.