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10(1)The Commissioner must—
(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 Assembly.
(2)The directions which the Assembly may give under sub-paragraph (1)(b) include, in particular, directions as to—
(a)the information to be contained in the accounts and the manner in which it is to be presented;
(b)the methods and principles in accordance with which the accounts are to be prepared;
(c)the additional information (if any) that is to accompany the accounts.
(3)A direction given by the Assembly under sub-paragraph (1)(b) may be amended or revoked by a subsequent such direction.
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