Changes over time for: Cross Heading: Accounts
Status:
Point in time view as at 01/04/2023.
Changes to legislation:
Public Services Ombudsman (Wales) Act 2019, Cross Heading: Accounts is up to date with all changes known to be in force on or before 26 September 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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AccountsE+W
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.
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