Public Audit (Wales) Act 2004

14 Appointment of auditors

(1) This section applies in relation to the appointment of persons as auditors under section 13.

(2) The Auditor General for Wales may appoint a person only if the person is eligible for appointment under this section.

(3) But the Auditor General for Wales may not appoint himself.

(4) A person is eligible for appointment under this section only if the person—

(a) is eligible for appointment as a company auditor under section 25 of the Companies Act 1989 (c. 40), or

(b) is a member of a body of accountants, established in the United Kingdom or another EEA State, which is for the time being approved by the Assembly for the purposes of this subsection.

(5) If two or more auditors are appointed to audit the accounts of a body they may be appointed—

(a) to act jointly;

(b) to act separately in relation to different parts of the accounts;

(c) to discharge different functions in relation to the audit.

(6) Before appointing an auditor to audit the accounts of a body the Auditor General for Wales must consult the body.

(7) The Auditor General for Wales may require a body to make available for inspection by him or on his behalf any documents which he reasonably requires for the purpose of assisting him to decide on the appointment of auditors to audit the body’s accounts.

(8) The appointment of an auditor who is not a member of the staff of the Auditor General for Wales must be on the terms, and for the period, determined by the Auditor General for Wales.

(9) In this section “EEA State” means any State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992, as adjusted by the Protocol signed at Brussels on 17th March 1993.