13(1)The Auditor General must, for each financial year, prepare accounts in accordance with directions given to the Auditor General by the Treasury.U.K.
[F1(1A)The directions which the Treasury may give under sub-paragraph (1) include directions to prepare accounts relating to financial affairs and transactions of persons other than the Auditor General.]
(2)The directions which the Treasury may give under sub-paragraph (1) 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, and
(c)the additional information (if any) that is to accompany the accounts.
Textual Amendments
F1Sch. 8 para. 13(1A) inserted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), ss. 44(4), 52(2); S.I. 2010/2703, art. 2(c)
Commencement Information
I1This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))