Paragraph 12 I1I2F1
F2ISA must keep its accounts in such form as the Secretary of State determines.
ISA must prepare annual accounts in respect of each financial year in such form as the Secretary of State decides.
Before the end of the specified period following the end of each financial year to which the annual accounts relate ISA must send a copy of the accounts to the Secretary of State and the Comptroller and Auditor General.
The Comptroller and Auditor General must—
examine, certify and report on the annual accounts;
send a copy of the accounts and of his report to the Secretary of State, who must lay them before each House of Parliament.
The financial year is—
the period starting on the day ISA is established and ending on the next 31st March;
each succeeding period of 12 months.
The specified period is such period as the Secretary of State directs.
Annotations
Textual amendments
- F1
Sch. 1 ceases to have effect (1.12.2012) by virtue of The Protection of Freedoms Act 2012 (Disclosure and Barring Service Transfer of Functions) Order 2012 (S.I. 2012/3006), arts. 1(1), 112 (with Pt. 4)
- F2
Words in Sch. 1 paras. 9-16 substituted (12.11.2009) by Policing and Crime Act 2009 (c. 26), ss. 81(2)(3)(m)(ii), 116(5)(a)
Commencement
- I1
Sch. 1 para. 12 in force at 2.1.2008 for E.W. by S.I. 2007/3545, art. 3
- I2
Sch. 1 para. 12 in force at 31.3.2008 for N.I. by S.I. 2008/930, art. 2(a)
Notes on Schedule 1
Textual amendments
- F2
Words in Sch. 1 heading substituted (12.11.2009) by Policing and Crime Act 2009 (c. 26), ss. 81(2)(3)(m)(ii), 116(5)(a)