Search Legislation

Public Audit (Wales) Act 2013

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As enacted)

Advanced Features

 Help about advanced features

Changes to legislation:

There are currently no known outstanding effects for the Public Audit (Wales) Act 2013, Cross Heading: Audit etc of the WAO. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Audit etc of the WAOE+W

34(1)It is for the National Assembly to appoint a person as auditor of the WAO's accounts, and to determine that person's terms of appointment.E+W

(2)The WAO may recommend a person for the purposes of sub-paragraph (1).

(3)A person is eligible for appointment only if the person is a qualified auditor as defined in section 19.

(4)If a person appointed as the auditor ceases to be a qualified auditor, the person ceases to be the auditor.

(5)The person appointed as auditor must have regard to the standards and principles that an expert professional provider of accounting or auditing services would be expected to follow.

(6)The WAO must pay the auditor such remuneration as may be provided for by or under the terms of the auditor's appointment.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I1Sch. 1 para. 34 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

35(1)A statement of accounts prepared under paragraph 33 must be—E+W

(a)signed by the accounting officer of the WAO, and

(b)submitted by the chair of the WAO to the auditor appointed under paragraph 34,

no later than 5 months after the end of the financial year to which the statement relates.

(2)The auditor must—

(a)examine and certify any statement of accounts received under sub-paragraph (1), and

(b)lay the statement of accounts as certified by him or her, together with his or her report on it, before the National Assembly.

(3)The auditor must, in particular, be satisfied from an examination of the statement of accounts—

(a)that the expenditure to which the statement relates has been incurred lawfully and in accordance with the authority which governs it;

(b)that money to which the statement relates, received by the WAO for a particular purpose or particular purposes, has not been expended otherwise than for that purpose or those purposes;

(c)that the statement complies with the requirements of any enactment applicable to the accounts or statement;

(d)that proper practices have been observed in the compilation of the statement.

(4)The auditor has a right of access at all reasonable times to every document which appears to the auditor to be necessary for the purposes of the audit of the accounts.

(5)The auditor may—

(a)require any person holding or accountable for such document to provide any assistance, information or explanation which the auditor reasonably thinks necessary for those purposes;

(b)require a relevant person to provide the auditor, at times specified by the auditor, with accounts of such of the transactions of the relevant person as the auditor may specify.

(6)A “relevant person” means—

(a)the Auditor General,

(b)the WAO, or

(c)any person to whose financial affairs and transactions the accounts relate in consequence of paragraph 33(5).

(7)The auditor may—

(a)carry out examinations into the economy, efficiency and effectiveness with which the Auditor General has used resources in discharging the Auditor General's functions;

(b)carry out examinations into the economy, efficiency and effectiveness with which the WAO has used resources in discharging the WAO's functions;

(c)lay a report of the results of any such examinations before the National Assembly.

(8)For the purposes of carrying out such examinations, the auditor—

(a)has a right of access at all reasonable times to every document in the possession, or under the control, of the Auditor General or the WAO which the auditor reasonably requires for those purposes;

(b)may require any person holding or accountable for any of those documents to provide any assistance, information or explanation which the auditor reasonably thinks necessary for those purposes.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I2Sch. 1 para. 35 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources