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Paragraph 10

The Commissioner must, in accordance with such directions as the Scottish Ministers may give—

(a)

keep proper accounting records and accounts;

(b)

prepare annual accounts for each financial year;

(c)

send a copy of the annual accounts to the Auditor General for Scotland for auditing.

Notes on Schedule 4

Textual amendments

F1

Sch. 4 heading substituted (1.4.2013) by Police and Fire Reform (Scotland) Act 2012 (asp 8), s. 129(2), Sch. 7 para. 33(16); S.S.I. 2013/51, art. 2 (with transitional provisions and savings in S.S.I. 2013/121)