16(1)The Ombudsman must—E+W
(a)keep proper accounting records; and
(b)for each financial year, prepare accounts in accordance with directions given to him by the Treasury.
[F1(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.
Textual Amendments
F1Sch. 1 para. 16(1A) inserted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), ss. 44(7), 52; S.I. 2010/2703, art. 2