Under the Regulation of Care(Scotland) Act 2001 (the act) and its associated regulations, a care home serviceis required, as part of its application for registration, to provide the Care Commissionwith a business plan and cash flow statement, and where available, its annual accountsfor any part of the three year period preceding the date of application during whichthe care service was in operation.In addition, as part of theon-going regulatory framework, care homes are required to provide the Care Commissionwith such information and documents as it may require in order to consider the financialviability of the care home.These documents include the certifiedannual accounts of the care home, a bank reference expressing an opinion as to theprovider’s financial standing and information as to the financing and financialresources of the care service.The Care Commission regulatecare homes against the act and its associated regulations, taking account of anyrelevant National Care Standards.