Industrial Organisation and Development Act 1947
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Change 1
7 Reports, and accounts, of development councils.
(1) A development council shall prepare and transmit to the Board or Minister concerned annually a report setting out what has been done in the discharge of their functions during their financial year last completed. (2) The report shall include a statement of the accounts of the council for that year, and shall be transmitted as soon as the accounts therefor have been audited, together with a copy of any report made by the auditors ... on the accounts. (2A) A person shall not be appointed to audit a council’s accounts unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006. (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) The statement of accounts shall be in such form as the Board or Minister concerned may direct, being a form which shall conform with the best commercial standards, and the statement shall show the total of remuneration and allowances paid during the year to members of the council. (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) A copy of each such report of a council, or made by the auditors on their accounts, shall be laid before Parliament by the Board or Minister concerned.
7 Reports, and accounts, of development councils.
(1) A development council shall prepare and transmit to the Board or Minister concerned annually a report setting out what has been done in the discharge of their functions during their financial year last completed. (2) The report shall include a statement of the accounts of the council for that year, and shall be transmitted as soon as the accounts therefor have been audited, together with a copy of any report made by the auditors ... on the accounts. (2A) A person shall not be appointed to audit a council’s accounts unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006. (2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) The statement of accounts shall be in such form as the Board or Minister concerned may direct, being a form which shall conform with the best commercial standards, and the statement shall show the total of remuneration and allowances paid during the year to members of the council. (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) A copy of each such report of a council, or made by the auditors on their accounts, shall be laid before Parliament by the Board or Minister concerned.
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