Article 20 Accounts and auditF1
Northern Ireland
The Law Society shall keep such accounts with respect to the legal aid fund as theF2 Lord Chancellor may with the approval of the Treasury direct, and shall prepare in respect of each financial year a statement of accounts in such form as may be so directed.
The accounts shall be audited by persons to be appointed in respect of each financial year by the Lord Chancellor and in accordance with a scheme of audit approved by the Lord Chancellor, and the auditors shall be furnished by the Law Society with copies of the said statement and shall report to the Lord Chancellor on the accounts and the said statement.
A person shall not be appointed as an auditor in pursuance of paragraph (2) unless he is eligible for appointment as a F4statutory auditor under Part 42 of the Companies Act 2006.
As soon as the accounts have been audited, the auditors shall send to the Lord Chancellor copies of the statement of accounts and of their report, and the Lord Chancellor shall send a copy of the statement and of the report to the Comptroller and Auditor-General.
The Comptroller and Auditor-General—
shall examine every statement and report sent to him under paragraph (4);
may inspect the accounts kept with respect to the legal aid fund and any records relating thereto; and
shall certify every such statement and lay a copy of it together with his report thereon before Parliament.
Annotations
Textual amendments
- F1
Pt. 2 (to the extent that it remains in operation) repealed (1.4.2015) by Access to Justice (Northern Ireland) Order 2003 (S.I. 2003/435), arts. 1(2), 49(5), Sch. 5 (with transitional provisions and savings in art. 48, Sch. 3); S.R. 2015/194, art. 2, Sch. (with transitional provisions and savings in art. 3)
- F2
SI 1982/159
- F3
SR 1993/67
- F4
Words in art. 20(3) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(a), Sch. 1 para. 2(c) (with arts. 6, 11, 12)
Notes on the whole Order
Textual amendments
- F1
Order repealed (1.11.2003 for the repeals of arts.18(1)-(7), 19, 20.3.2006 the repeal of art. 23, 1.4.2015 for the repeal of Pt. 2 to the extent that it remains in operation, otherwise prosp.) by Access to Justice (Northern Ireland) Order 2003 (S.I. 2003/435), arts. 1(2), 49(5), Sch. 5 (with transitional provisions and savings in art. 48, Sch. 3); S.R. 2003/344, art. 4, Sch. 2; S.R. 2006/27, art. 3; S.R. 2015/194, art. 2, Sch. (with transitional provisions and savings in art. 3)
- F2
functions transferred by SI 1982/159