Paragraph 15 Accounts and auditF1
(1)
The Board must—
(a)
keep proper accounts and accounting records, and
(b)
prepare annual accounts in respect of each financial year.
(2)
The Board must send a copy of the annual accounts to the Auditor General for Scotland for auditing.
Annotations
Textual amendments
- F1
Sch. inserted (1.4.2026) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 69(7), 73(2) (with s. 71); S.S.I. 2025/260, reg. 3, sch. Pt. 2