http://www.legislation.gov.uk/ukpga/2006/32/section/139Government of Wales Act 2006An Act to make provision about the government of Wales.texttext/xmlenStatute Law Database2026-01-09Expert Participation2026-01-08 Part 5Finance<Emphasis>Financial accountability of <Substitution ChangeId="key-60edd79c70d763519861630d1afb7962-1594905146917" CommentaryRef="key-60edd79c70d763519861630d1afb7962">Senedd</Substitution> Commission</Emphasis><CommentaryRef Ref="c16543041"/>Accounts of subsidiaries of <Substitution ChangeId="key-60edd79c70d763519861630d1afb7962-1594907202540" CommentaryRef="key-60edd79c70d763519861630d1afb7962">Senedd</Substitution> Commission1391For the purposes of the examination by the Auditor General of any accounts of the Senedd Commission the Auditor General—ahas a right of access at all reasonable times to every document relating to the accounts of any subsidiary of the Senedd Commission (whether or not the accounts of the Senedd Commission being examined relate to the financial affairs and transactions of the subsidiary),bis entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which the Auditor General reasonably thinks necessary for those purposes, andcmay require any subsidiary of the Senedd Commission to provide the Auditor General at times specified by the Auditor General with accounts of such of the subsidiary's transactions as the Auditor General may specify.2The Treasury may, by directions given to a subsidiary of the Senedd Commission, require the subsidiary to include in any accounts which the subsidiary prepares (under, for example, the law relating to companies or charities) such additional information as may be specified in the directions.3The inclusion of information in any accounts in compliance with such directions does not constitute a breach of any provision which prohibits, or does not authorise, the inclusion in the accounts of that information.4In this section “subsidiary of the Senedd Commission” means—aany body corporate or other undertaking in relation to which the Senedd Commission is a parent undertaking,bany trust of which the Senedd Commission is settlor, orcany charitable institution of which the Senedd Commission is founder but which is neither a body corporate nor a trust.5For the purposes of subsection (4)(a)—“undertaking” has the meaning given by section 1161(1) of the Companies Act 2006, and“parent undertaking” is to be construed in accordance with section 1162 of that Act.This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))Words in s. 139(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 243(3) (with arts. 6, 11, 12)Words in s. 139(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 243(3) (with arts. 6, 11, 12)Words in Act substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(19) (with Sch. 1 para. 2(11)-(14))