Audit procedure6
1
The directors of a company whose accounts fall to be audited under article 3 shall send a copy of the accounts for the financial year to the Comptroller and Auditor General as soon as is reasonably practicable.
2
The Comptroller and Auditor General shall—
a
examine, certify and report to the company’s members on accounts received under this article; and
b
send a copy of the accounts and the report to the Secretary of State or any other Minister of the Crown who shall lay them before Parliament.
3
In this article “directors” has the meaning given by section 250 of the 2006 Act.