119.Section 77 requires the Post Office company to send to the Secretary of State:
	a copy of all annual accounts on which the company’s auditors have made a report under section 235 of the Companies Act 1985, and
	a copy of the auditor’s report
as soon as is practicable after the report is made. The Post Office company must also send to the Secretary of State a copy of its directors’ report made in respect of each financial year under section 234 of the Companies Act 1985 as soon as is practicable after the report has been approved and signed. The Secretary of State is required to lay a copy of the accounts and reports before both Houses of Parliament. In this section, “annual accounts” means annual accounts within the meaning of Part VII of the Companies Act 1985 which relate to any year which includes the appointed day or to any subsequent year.
Commentary on Sections Part IV Reorganisation of the Post Office Section 77: Publicity requirements for certain accounts and reports of the Post Office company