- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Rhaid i ACC—
(a)cadw cofnodion cyfrifo priodol, a
(b)paratoi cyfrifon ar gyfer pob blwyddyn ariannol yn unol â chyfarwyddydau a roddir gan Weinidogion Cymru.
(2)Caiff y cyfarwyddydau a roddir gan Weinidogion Cymru gynnwys (ymysg pethau eraill) gyfarwyddydau o ran—
(a)yr wybodaeth sydd i’w chynnwys yn y cyfrifon a’r modd y mae’r cyfrifon i’w cyflwyno;
(b)y dulliau a’r egwyddorion y mae’r cyfrifon i’w paratoi yn unol â hwy;
(c)gwybodaeth ychwanegol sydd i fynd gyda’r cyfrifon.
(3)Caniateir amrywio neu ddirymu cyfarwyddydau o dan yr adran hon unrhyw bryd.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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