# Railways Act 2005, Paragraph 9


(1) The statement of accounts and other accounts of the PC relating to each financial year must be audited by the Comptroller and Auditor General.
(2) The Comptroller and Auditor General must send the PC a copy of his report on the accounts audited under sub-paragraph (1).
(3) The PC must send the Secretary of State—
(a) a copy of the accounts audited under sub-paragraph (1); and
(b) the report of the Comptroller and Auditor General.
(4) The Secretary of State must lay a copy of the documents sent to him under sub-paragraph (3) before Parliament.

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Source: https://www.legislation.gov.uk/ukpga/2005/14/schedule/5/paragraph/9 (the official version)
Page: https://openlegislation.uk/railways-act-2005/schedule-5/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.