AccountsE+W
18(1)The Commissioner must—E+W
(a)keep proper accounting records, and
(b)prepare accounts in respect of each financial year in accordance with directions given, with the consent of the Treasury, by the Welsh Ministers.
(2)The directions which the Welsh Ministers may give under this paragraph include, amongst other things, directions as to—
(a)the information to be contained in the accounts and the manner in which the accounts are to be presented;
(b)the methods and principles in accordance with which the accounts are to be prepared;
(c)additional information (if any) that is to accompany the accounts.
Commencement Information
I1Sch. 1 para. 18 in force at 1.4.2012 by S.I. 2012/969, art. 2(b)