73.— (1) A registration body shall, as soon as may be after the end of each year, prepare a report of its proceedings under this Act during that year.

(2) That report shall include a copy of the body’s accounts for the year concerned in so far as they relate to its income and expenditure in respect of the performance of its functions under this Act during that year and those accounts shall be accounts that have been certified by an auditor who has been appointed to carry out an audit of them for the year concerned.

(3) As soon as may be after the preparation of such a report, the registration body shall cause—

(a) the report, with the copy of the foregoing accounts included in it, to be published, and

(b) copies of the report, with the foregoing certification in respect of those accounts included in each such copy, to be made available for purchase by members of the public.