§ 6.—(1) The Commissioner shall keep accounts with respect to his receipts and expenditure and shall prepare a statement of accounts with respect to each financial year.
§ (2) The accounts shall be kept, and the statement of accounts prepared, in such form as the Lord Chancellor may, with the approval of the Treasury, direct.
§ (3) The accounts shall be audited by persons appointed by the Lord Chancellor in respect of each financial year.
§ (4) The auditors shall send to the Lord Chancellor a copy of the statement of accounts and of their report.
§ (5) The Lord Chancellor shall lay before each House of Parliament a copy of every statement of accounts and auditors' report sent to him under this paragraph.