# The Montrose Harbour Revision Order 1991, Article 7: Audit of accounts


(1) The accounts of the Authority shall be audited annually by an auditor or firm of accountants who shall be appointed by the Authority in respect of each financial year of the Authority and a person or firm shall not be qualified to be so appointed unless he is a member, or in the case of a firm all the partners are members, of one or more of the following bodies–
(a) the Institute of Chartered Accountants in England and Wales;
(b) the Institute of Chartered Accountants of Scotland;
(c) the Chartered Association of Certified Accountants;
(d) the Institute of Chartered Accountants in Ireland.
(2) The report of the auditor on the accounts of the Authority for each financial year shall be submitted to a meeting of the Authority as soon as reasonably practicable following the year of account.
(3) A copy of the latest accounts of the Authority and of the auditor’s report thereon shall be kept at the Authority’s office and shall be open there during reasonable hours for inspection without charge; and a copy of such accounts and the auditor’s report shall be sent to each of the Regional Council, the District Council and the Community Council.

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Source: https://www.legislation.gov.uk/uksi/1991/1745/article/7 (the official version)
Page: https://openlegislation.uk/montrose-harbour-revision-order-1991/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.