# Transport (Scotland) Act 2005, Paragraph 2


The Commissioner shall—
(a) prepare, for each financial year and in accordance with directions given by the Scottish Ministers, an account of the Commissioner's income and expenditure; and
(b) send the account, by such time as the Scottish Ministers may direct, to the Auditor General for Scotland for auditing.

---
Source: https://www.legislation.gov.uk/asp/2005/12/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/transport-scotland-act-2005/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.