348. Accounts.

The General Dental Council1 must keep accounts, and prepare a statement of accounts in respect of each calendar year, in such form as the Privy Council may determine in writing2. The General Dental Council must appoint an auditor to audit each statement of accounts prepared in accordance with the above provision, and the auditor must prepare a report on each statement of accounts3.

The Council must, as soon as reasonably practicable after the end of each calendar year, publish the statement of accounts for that year, together with the auditor's report on it, and send a copy of the statement