# Scottish Parliamentary Commissions and Commissioners etc. Act 2010, Section 22: Accounts and audit


(1) The Commissioner 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.

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Source: https://www.legislation.gov.uk/asp/2010/11/section/22 (the official version)
Page: https://openlegislation.uk/scottish-parliamentary-commissions-and-commissioners-etc-act-2010/section-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.