s 4 Accounts and audit
(1) The NCS Trust must prepare accounts for each financial year. (2) The accounts must be prepared in accordance with any directions given to the NCS Trust by the Secretary of State as to the form of those accounts. (3) As soon as reasonably practicable after the end of the financial year, the NCS Trust must send the accounts to the Comptroller and Auditor General. (4) The Comptroller and Auditor General must— (a) examine and certify the accounts of the NCS Trust for the financial year, (b) report on the accounts, and (c) lay the certified accounts and report before Parliament.