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Well-being of Future Generations (Wales) Act 2015
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20(1)The Commissioner must—
(a)keep proper accounting records;
(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 that the Welsh Ministers may give under this paragraph include 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)any additional information that is to accompany the accounts.
(3)The Welsh Ministers may vary or revoke a direction they have given under this paragraph.
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