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1 The Welsh Administration Ombudsman shall keep proper accounting records. 2 The Welsh Administration Ombudsman shall, for each financial year, prepare accounts in accordance with directions given to him by the Treasury. 3 The directions which the Treasury may give under sub-paragraph (2) 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.