# Local Audit and Accountability Act 2014, Paragraph 13: Accounts


(1) The Local Audit Office must—
(a) keep proper accounts and proper records in relation to them, and
(b) prepare and adopt a statement of accounts in respect of each financial year.
(2) The Office must send a copy of each statement of accounts to the Secretary of State and the Comptroller and Auditor General as soon as practicable after the end of the financial year to which the statement relates.
(3) The Comptroller and Auditor General must—
(a) examine, certify and report on each statement of accounts, and
(b) send a copy of each report and certified statement to the Secretary of State.
(4) The Secretary of State must lay before Parliament a copy of each such report and certified statement.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/1A/paragraph/13 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-1A/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.