extent N.I. + AccountsN.I.

regulation 14 + 14.—(1) The Commissioner must—

regulation 14 1 a + (a)keep proper accounts and proper records in relation to the accounts, and

regulation 14 1 b + (b)prepare a statement of accounts in respect of each financial year.

(2) The statement of accounts must be in such form, and contain such information, as the Office may, with the approval of the Department of Finance, direct.

(3) The Commissioner must, within such period after the end of each financial year as the Office may direct, send copies of the statement of accounts relating to that year to—

regulation 14 3 a + (a)the Office, and

regulation 14 3 b + (b)the Comptroller and Auditor General for Northern Ireland.

(4) The Comptroller and Auditor General for Northern Ireland must—

regulation 14 4 a + (a)examine, certify and report on every statement of accounts sent to the Comptroller and Auditor General by the Commissioner under this regulation, and

regulation 14 4 b + (b)send a copy of the report of the Comptroller and Auditor General for Northern Ireland to the Office.

(5) The Office must lay before the Northern Ireland Assembly—

regulation 14 5 a + (a)a copy of the statement of accounts, and

regulation 14 5 b + (b)a copy of the report of the Comptroller and Auditor General for Northern Ireland.

term financial year + (6) In this regulation and regulation 15, “financial year” means—

regulation 14 6 a + (a)the period beginning with the day on which the first person appointed as Commissioner takes office and ending with the next 31^st March following that date, and

regulation 14 6 b + (b)each successive period of twelve months ending with 31^st March.