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46 appointed unless he is a member of one or more of the following bodies—


 * the Institute of Chartered Accountants in England and Wales;
 * the Institute of Chartered Accountants of Scotland the Association of Certified Accountants;
 * the Institute of Chartered Accountants in Ireland;
 * any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of section 161(1)(a) of the by the Secretary of State.

(3) The Authority shall at all reasonable times upon demand made by the Secretary of State or by any person authorised by him in that behalf—

(a) afford to him or them full liberty to examine the accounts of the Authority, and

(b) furnish him or them with all forecasts, estimates, information and documents which he or they may require with respect to the financial transactions and engagements of the Authority.

Annual reports.

43.—(1) As soon as may be after the end of every financial year, the Authority shall prepare a general report of their proceedings during that year, and transmit it to the Secretary of State who shall consider it and lay copies of it before each House of Parliament.

(2) The report shall have attached to it the statement of accounts for the year and a copy of any report made by the auditor on that statement, and shall also include such information relating to the plans, and past and present activities, of the Authority, and to the financial position of the Authority, as the Secretary of State may from time to time direct.

(3) The report for any financial year shall also include—

(a) an account of the way in which the power to make grants under section 41 has been exercised during that year; and

(b) a description of the provision made by the various programme contractors for the training of persons employed by them in the preparation or making of programmes.