- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
7(1)The Director shall keep accounts and shall prepare a statement of accounts in respect of each financial year.
(2)The accounts shall be kept, and the statement shall be prepared, in such form as the Secretary of State may, with the approval of the Treasury, direct.
(3)The accounts shall be audited by persons appointed in respect of each financial year by the Secretary of State.
(4)No person shall be qualified to be appointed as auditor under this paragraph unless he is—
(a)a member of a body of accountants established in the United Kingdom and for the time being recognised for the purposes of Part II of the [1989 c. 40.] Companies Act 1989; or
(b)a member of the Chartered Institute of Public Finance and Accountancy;
but a firm may be appointed as auditor under this paragraph if each of its members is qualified to be so appointed.
(5)In this paragraph, and in paragraph 8 below, “financial year” means—
(a)the period beginning with the day on which the first person to hold the office of Director takes office and ending with the following 31st March; and
(b)each subsequent period of twelve months ending with 31st March.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys