Audit procedure
This section has no associated Explanatory Memorandum
6.—(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.