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Courts and Legal Services Act 1990, Cross Heading: Accounts and audit is up to date with all changes known to be in force on or before 30 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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9(1)The Advisory Committee shall keep accounts and shall prepare a statement of accounts (the “statement") in respect of each financial year.
(2)The accounts shall be kept, and the statement shall be prepared, in such form as the Lord Chancellor may, with the approval of the Treasury, direct.
(3)The accounts shall be audited by persons to be appointed in respect of each financial year by the Lord Chancellor in accordance with a scheme of audit approved by him.
(4)The auditors shall be furnished by the Advisory Committee with copies of the statement and shall prepare a report to the Lord Chancellor on the accounts and statement.
[F1(5)No person shall be appointed as auditor under this paragraph unless he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989 or is a member of the Chartered Institute of Public Finance and Accountancy.]
(7)On completion of the audit of the accounts, the auditors shall send to the Lord Chancellor a copy of the statement and of their report.
(8)The Lord Chancellor shall send a copy of the statement and of the report to the Comptroller and Auditor General.
(9)The Lord Chancellor and the Comptroller and Auditor General may inspect the Advisory Committee’s accounts and any records relating to them.
(10)The Lord Chancellor shall lay before each House of Parliament a copy of every statement and report sent to him under this paragraph.
(11)In this paragraph “financial year” means—
(a)the period beginning with the day on which the Advisory Committee is established and ending with the following 31st March; and
(b)each subsequent period of twelve months ending with 31st March.
Textual Amendments
F1Sch. 1 para. 9(5)and(6) substituted (1.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 76(2).
Commencement Information
I1Sch. 1 para. 9 in force 1. 4. 1991 see s. 124(3) and S.I. 1991/608, art. 2, Sch.
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