Public Audit (Wales) Act 2004

[F113Audit of accounts of local government bodies in WalesE+W
This section has no associated Explanatory Notes

(1)A local government body in Wales—

(a)must make up its accounts each year to 31 March or such other date as the Welsh Ministers may generally or in any special case direct;

(b)must ensure that its accounts are audited in accordance with this Chapter.

(2)The Auditor General for Wales must audit the accounts of local government bodies in Wales.]