Public Audit (Wales) Act 2013

PART 1 CODE OF PRACTICE

Preparation and approval etc

1 (1) The WAO and the Auditor General must jointly prepare a code of practice dealing with the relationship between the WAO and the Auditor General.

(2) In doing so, they must seek to reflect the principle set out in section 8(1) and (2).

(3) The WAO and the Auditor General must jointly review the code regularly and revise it as appropriate.

(4) The code (including any revision) must be approved by the National Assembly.

(5) For this purpose, the chair of the WAO and the Auditor General must lay the code (or revision) before the National Assembly.

(6) The WAO and the Auditor General must each comply with a code approved by the National Assembly.

(7) The WAO and the Auditor General must arrange for an approved code to be published.

Content

2 (1) The code must include—

(a) provision about how the WAO is to monitor the Auditor General’s functions for the purposes of section 17(1);

(b) provision about how advice is to be given by the WAO to the Auditor General for the purposes of section 17(2) (including the nature of the advice to be given);

(c) provision about standards for corporate governance.

(2) The code may include provision about any other matter relevant to the relationship between the WAO and the Auditor General.