Tax Collection and Management (Wales) Act 2016 section 33

Accounting officer

Section 33 establishes who serves as the accounting officer of the Welsh Revenue Authority (WRA) and outlines the scope of their financial responsibilities.

• The chief executive of WRA automatically holds the role of accounting officer.
• The accounting officer's responsibilities for WRA's accounts and finances are defined by the Welsh Ministers.
• These responsibilities can include signing off WRA's accounts and the Tax Statement, and ensuring propriety and regularity of WRA's finances.
• The role also encompasses ensuring value for money in the use of WRA's resources and accountability to the Senedd (formerly the National Assembly for Wales), the Welsh Ministers, or Senedd committees.