Schedule 16 - Healthcare Improvement Scotland: Establishment Etc. Paragraph 13 – Accounts
472.Sub-paragraph (1) requires HIS to keep accounts, to prepare a statement of accounts each financial year and to send a copy of it to Scottish Ministers, and to do so in accordance with any directions the Scottish Ministers may give.
473.Sub-paragraph (2) requires HIS to send its annual statement of accounts to the Auditor General for Scotland for auditing.