Location of office 14 (1) Subject to sub-paragraph (2), the Commission’s determination of the location of the Commission’s office premises is subject to the approval of the Scottish Ministers. (2) The Scottish Ministers may direct the Commission as to the location of the Commission’s office premises; and the Commission must comply with any such direction. Accounts 15 (1) The Commission must— (a) keep proper accounts and accounting records; (b) prepare in respect of each financial year a statement of accounts; and © 148 Legal Profession and Legal Aid (Scotland) Act 2007 asp 5 (Scottish Act) (c) send the statement of accounts to the Scottish Ministers, in accordance with such directions as the Scottish Ministers may give. (2) The Scottish Ministers must as soon as practicable— (a) send the statement of accounts to the Auditor General for Scotland for auditing; (b) lay the audited statement before the Parliament. (3) If requested by any person, the Commission is to make available at any reasonable time, without charge, in printed or electronic form, their audited accounts, so that they may be inspected by that person.