{
  "url": "https://openlegislation.uk/pensions-act-2007/schedule-6/paragraph-19",
  "json_url": "https://openlegislation.uk/pensions-act-2007/schedule-6/paragraph-19.json",
  "legislation": "ukpga/2007/22",
  "legislation_title": "Pensions Act 2007",
  "legislation_url": "https://openlegislation.uk/pensions-act-2007",
  "path": "schedule/6/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) The Authority must—\n(a) keep proper accounting records, and\n(b) prepare a statement of accounts in respect of each financial year.\n(2) A statement under sub-paragraph (1)(b) must be prepared by the Authority in such form as the Secretary of State may direct.\n(3) The Authority must send a copy of a statement under sub-paragraph (1)(b)—\n(a) to the Secretary of State, and\n(b) to the Comptroller and Auditor General.\n(4) A copy of a statement must be sent under sub-paragraph (3) within such period, beginning with the end of the financial year to which the statement relates, as the Secretary of State may direct.\n(5) The Comptroller and Auditor General must—\n(a) examine, certify and report on a statement received under this paragraph, and\n(b) send a copy of the certified statement and of his report to the Secretary of State as soon as possible.\n(6) The Secretary of State must lay a copy of the statement and report sent under sub-paragraph (5)(b) before Parliament.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/22/schedule/6/paragraph/19",
    "retrieved_at": "2026-10-29T09:12:35.975623+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."
}