17(1)The Ombudsman must—E+W
(a)keep proper accounting records, and
(b)for each financial year, prepare accounts in accordance with directions given to the Ombudsman by the Treasury.
(2)The directions which the Treasury may give under sub-paragraph (1)(b) include directions to prepare accounts relating to financial affairs and transactions of persons other than the Ombudsman.
(3)The directions which the Treasury 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.
Commencement Information
I1Sch. 1 para. 17 in force at 23.7.2019 by S.I. 2019/1096, reg. 2