Accounts and audit 5 10 (1) The Commission must— (a) keep proper accounts and accounting records, (b) prepare in respect of each financial year a statement of accounts, and (c) send a copy of the statement to the Auditor General for Scotland for auditing. (2) The Commission must comply with any directions which the Scottish Ministers give it 10 in relation to the matters mentioned in sub-paragraphs (1)(a) and (b). 1 Annual report 11 The Commission must, as soon as reasonably practicable after each financial year— (a) prepare and make publicly available a report of its activities during the year, (b) send a copy of the report to the Scottish Ministers, and 15 (c) lay a copy of the report before the Scottish Parliament.