{
  "url": "https://openlegislation.uk/patient-safety-commissioner-for-scotland-act-2023/schedule-1/paragraph-21",
  "json_url": "https://openlegislation.uk/patient-safety-commissioner-for-scotland-act-2023/schedule-1/paragraph-21.json",
  "legislation": "asp/2023/6",
  "legislation_title": "Patient Safety Commissioner for Scotland Act 2023",
  "legislation_url": "https://openlegislation.uk/patient-safety-commissioner-for-scotland-act-2023",
  "path": "schedule/1/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Accounts and audit",
  "text": "(1) The Commissioner must—\n(a) keep proper accounts and accounting records,\n(b) prepare in respect of each financial year a statement of accounts, and\n(c) send a copy of the statement to the Auditor General for Scotland for auditing.\n(2) The Commissioner must comply with any direction from the Scottish Ministers in relation to the matters mentioned in sub-paragraph (1)(a) and (b).\n(3) The Commissioner must make the audited statement of accounts available, without charge, for inspection at all reasonable times.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 21 not in force at Royal Assent, see s. 24(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 1 para. 21 in force at 1.5.2024 by S.S.I. 2024/110, reg. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2023/6/schedule/1/paragraph/21",
    "retrieved_at": "2026-10-29T20:12:14.731881+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}