Sch 8 para 20
(1) The Secretary of State may, with the approval of the Treasury, direct Monitor to prepare accounts in respect of such period or periods as may be specified in the direction (“interim accounts”). (2) Monitor must send copies of any interim accounts to the Secretary of State and, if the Secretary of State so directs, the Comptroller and Auditor General within such period as the Secretary of State may direct. (3) The Comptroller and Auditor General must— (a) examine, certify and report on any interim accounts sent by virtue of sub-paragraph (2), (b) if the Secretary of State so directs, send a copy of the report on the accounts to the Secretary of State, and (c) if the Secretary of State so directs, lay copies of the accounts and the report on them before Parliament.