483 Scottish public sector companies: audit by Auditor General for Scotland
Companies Act 2006 | Legislation

483  Scottish public sector companies: audit by Auditor General for Scotland

(1)     The Scottish Ministers may by order provide for the accounts of a company having its registered office in Scotland to be audited by the Auditor General for Scotland.

(2)     An order under subsection (1) may be made in relation to a company only if it appears to the Scottish Ministers that the company—

(a)     exercises in or as regards Scotland functions of a public nature none of which relate to reserved matters (within the meaning of the Scotland Act 1998 (c 46)), or

(b)     is entirely or substantially funded

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