10(1)The Commissioner must—E+W
(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 [F1Welsh Ministers]F1.
(2)The directions which the [F2Welsh Ministers]F2 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 [F3Welsh Ministers]F3 under sub-paragraph (1)(b) may be amended or revoked by a subsequent such direction.
Textual Amendments
F1Words in Sch. 1 para. 10(1)(b) substituted (the amendment coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) in accordance with art. 1(2)(3) of the amending S.I. and see ss. 46, 161(5) of Government of Wales Act 2006 (c. 32)) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), arts. 1(2)(3), 3, Sch. 1 para. 141(9)(a)
F2Words in Sch. 1 para. 10(2) substituted (the amendment coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) in accordance with art. 1(2)(3) of the amending S.I. and see ss. 46, 161(5) of Government of Wales Act 2006 (c. 32)) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), arts. 1(2)(3), 3, Sch. 1 para. 141(9)(b)
F3Words in Sch. 1 para. 10(3) substituted (the amendment coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) in accordance with art. 1(2)(3) of the amending S.I. and see ss. 46, 161(5) of Government of Wales Act 2006 (c. 32)) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), arts. 1(2)(3), 3, Sch. 1 para. 141(9)(c)