# The Police Federation (Scotland) Regulations 2013, Regulation 18: Accounts and audit


(1) The joint central committee must—
(a) keep proper accounts and proper records in relation to the accounts; and
(b) as soon as practicable after the end of each yearly period ending on 31st March—
(i) prepare a statement of accounts in respect of that period;
(ii) send a copy of the statement of accounts to an independent auditor for auditing; and
(iii) provide a copy of the statement of accounts, and the independent auditor’s report on those accounts, to the Scottish Ministers.
(2) In this regulation, “independent auditor” means a person who—
(a) is eligible for appointment as a statutory auditor under Chapter 2 of Part 42 of the Companies Act 2006; and
(b) if the appointment were an appointment as a statutory auditor, would not be prohibited from acting by section 1214 of that Act (independence requirement).

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Source: https://www.legislation.gov.uk/ssi/2013/86/regulation/18 (the official version)
Page: https://openlegislation.uk/police-federation-scotland-regulations-2013/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.