{
  "url": "https://openlegislation.uk/small-business-enterprise-and-employment-act-2015/schedule-1/paragraph-15",
  "json_url": "https://openlegislation.uk/small-business-enterprise-and-employment-act-2015/schedule-1/paragraph-15.json",
  "legislation": "ukpga/2015/26",
  "legislation_title": "Small Business, Enterprise and Employment Act 2015",
  "legislation_url": "https://openlegislation.uk/small-business-enterprise-and-employment-act-2015",
  "path": "schedule/1/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) The Adjudicator must keep proper accounts and proper records in relation to the accounts.\n(2) For each financial year, the Adjudicator must prepare a statement of accounts in respect of that financial year.\n(3) The statement must be in whatever form the Secretary of State directs.\n(4) The Adjudicator must send a copy of the statement, within a period specified by the Secretary of State, to—\n(a) the Secretary of State, and\n(b) the Comptroller and Auditor General.\n(5) After the Adjudicator has sent a copy of a statement of accounts to the Comptroller and Auditor General, the Comptroller and Auditor General must—\n(a) examine, certify and report on the statement, and\n(b) send a copy of the certified statement and the report to the Secretary of State as soon as possible.\n(6) The Secretary of State must lay before Parliament a copy of the certified statement and the report.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 15 in force at 2.5.2016 by S.I. 2016/532, reg. 2(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/26/schedule/1/paragraph/15",
    "retrieved_at": "2026-10-29T09:06:47.994452+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}