13Audit of accounts of local government bodies in WalesE+W
(1)A local government body in Wales—
(a)must make up its accounts each year to 31 March or such other date as the Assembly may generally or in any special case direct;
(b)must ensure that its accounts are audited in accordance with this Chapter by one or more auditors appointed by the Auditor General for Wales.
(2)The Auditor General for Wales must appoint auditors to audit the accounts of local government bodies in Wales.