PART 2THE WELSH REVENUE AUTHORITY
Corporate plans, annual reports, accounts etc.
I129Accounts
1
WRA must—
a
keep proper accounting records, and
b
prepare accounts in respect of each financial year in accordance with directions given by the Welsh Ministers.
2
The directions which the Welsh Ministers may give include (among other things) directions as to—
a
the information to be contained in the accounts and the manner in which the accounts are to be presented;
b
the methods and principles in accordance with which the accounts are to be prepared;
c
additional information that is to accompany the accounts.
3
Directions under this section may be varied or revoked at any time.