# Tied Pubs (Scotland) Act 2021, Paragraph 17


(1) The adjudicator must—
(a) keep proper accounts and accounting records,
(b) prepare in respect of each financial year a statement of accounts,
(c) send a copy of the statement to the Auditor General for Scotland for auditing.
(2) The adjudicator must comply with any direction which the Scottish Ministers give it in relation to the matters mentioned in sub-paragraph (1)(a) and (b).

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Source: https://www.legislation.gov.uk/asp/2021/17/schedule/2/paragraph/17 (the official version)
Page: https://openlegislation.uk/tied-pubs-scotland-act-2021/schedule-2/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.