Section 39 (accounts and audit regulations) is amended as follows.

For each reference to “Assembly” substitute “ Welsh Ministers ”.

In subsection (2), for each reference to “it” substitute “ them ”.

In paragraph (b) of subsection (5), for “an auditor” substitute “ the Auditor General for Wales or the Wales Audit Office ”.

In subsection (6), after “may be recovered” insert “ by the Wales Audit Office ”.