Public Audit (Wales) Act 2004

69 Local government bodies in Wales

(1) Subsection (2) applies where, immediately before the commencement of paragraph 38(3) of Schedule 2, an appointment of a person as an auditor in relation to accounts of a local government body in Wales has effect under Part 2 of the Audit Commission Act 1998 (c. 18).

(2) Until the end of the period for which that appointment was made, Part 2 of this Act applies, in relation to that body, as if the appointment had been made under section 13.

(3) Subsection (4) applies where, immediately before the commencement of paragraph 38(3) of Schedule 2—

(a) arrangements approved under section 3(9) of the Audit Commission Act 1998 have effect;

(b) the arrangements authorise a person to carry out specified functions of an auditor appointed under Part 2 of that Act in relation to accounts of a local government body in Wales; and

(c) the appointment of the auditor in relation to the accounts of that body has effect under Part 2 of that Act.

(4) Until the end of the period for which the arrangements have effect, or (if sooner) the end of the period for which the appointment of the auditor was made, Part 2 of this Act applies, in relation to that body, as if—

(a) the arrangements had been approved under section 15(1);

(b) the appointment of the auditor had been made under section 13; and

(c) the arrangements authorised the person to carry out functions of the auditor which correspond to the functions of the auditor that he is authorised to carry out by the arrangements.

(5) Subsection (6) applies where, immediately before the commencement of paragraphs 23, 24 and 38(3) of Schedule 2, the Audit Commission is promoting or undertaking a study under Part 3 of the Audit Commission Act 1998 (c. 18) in connection with a local government body in Wales.

(6) After (and notwithstanding) that commencement, Part 3 of the Audit Commission Act 1998 continues to have effect in relation to the promotion or undertaking of the study.

(7) In this section “local government body in Wales” has the meaning given in section 12(1).