14(1)The Commission must keep accounting records.
(2)The Commission must, for each financial year, prepare accounts in accordance with directions given to it by the Treasury.
(3)Those directions may include directions as to—
(a)the information to be contained in the accounts,
(b)the manner in which the information is to be presented,
(c)the methods and principles according to which the accounts are to be prepared, and
(d)the additional information (if any) that is to accompany the accounts.