# Public Services Ombudsman (Wales) Act 2005, Paragraph 16

Extent: E+W

(1) The Ombudsman must—
(a) keep proper accounting records; and
(b) for each financial year, prepare accounts in accordance with directions given to him by the Treasury.
(1A) 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.
(2) 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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Source: https://www.legislation.gov.uk/ukpga/2005/10/schedule/1/paragraph/16 (the official version)
Page: https://openlegislation.uk/public-services-ombudsman-wales-act-2005/schedule-1/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.