9(1)The Registrar must keep proper accounts and proper records in relation to the accounts.U.K.
(2)The Registrar must prepare a statement of accounts in respect of each financial year.
(3)The Registrar must send a copy of the statement, within a period specified by the Minister, to the Comptroller and Auditor General.
(4)After the Registrar has sent a copy of a statement of accounts to the Comptroller and Auditor General, the Comptroller and Auditor General must—
(a)examine, certify and report on the statement, and
(b)arrange for a copy of the certified statement and the report to be laid before Parliament as soon as possible.
(5)In this paragraph “financial year” means—
(a)the period beginning on the day on which section 3 comes into force and ending on the following 31 March, and
(b)each successive period of 12 months.
Commencement Information
I1Sch. 2 para. 9 in force at 23.5.2014 by S.I. 2014/1236, art. 2(1)(k)