Sch 5A para 14
(1) As soon as practicable after the end of each financial year, HIS must prepare a report which is— (a) to provide information on the discharge of HIS's functions during that year; and (b) to include a copy of the statement of accounts for that year audited by the Auditor General for Scotland. (2) HIS must— (a) publish the report; (b) lay a copy of the report before the Scottish Parliament; (c) send a copy of the report to the Scottish Ministers. (3) HIS may publish such other reports and information on matters relevant to the functions of HIS as it considers appropriate.