39(1)Section 34 (effect of an advisory notice) is amended as follows.
(2)In paragraph (b) of subsection (5), for “the person who is for the time being the auditor of the body’s accounts” substitute “the Auditor General for Wales”.
(3)In subsection (8)—
(a)for “An auditor” substitute “The Wales Audit Office”, and
(b)for “by him” substitute “by the Auditor General for Wales”.