Section 22 Accounts and audit

(1)

The F1Commissioner must, in accordance with any directions in that regard given by the Scottish Ministers—

(a)

keep proper accounts and accounting records,

(b)

prepare annual accounts in respect of each financial year, and

(c)

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

(2)

If requested by any person, the Commissioner must make the audited accounts available, at any reasonable time, without charge and in printed or electronic form, so that they may be inspected by that person.

Annotations

Textual amendments

F1: Word in s. 22 substituted (1.7.2013) by The Public Services Reform (Commissioner for Ethical Standards in Public Life in Scotland etc.) Order 2013 (S.S.I. 2013/197), art. 1, Sch. 1 para. 24

Notes on Part 1

Textual amendments

F1: Pt. 1 heading substituted (1.7.2013) by The Public Services Reform (Commissioner for Ethical Standards in Public Life in Scotland etc.) Order 2013 (S.S.I. 2013/197), art. 1, Sch. 1 para. 31