Prospective
42Terms of appointmentE+W
(1)Subject to this Chapter, a person appointed under this Chapter holds office under this Chapter in accordance with the terms of their appointment.
(2)Subject to subsection (3), an appointment under this Chapter begins on the first day of the financial year for which the appointment is made.
(3)An appointment under this Chapter which—
(a)is for the first financial year of an entity, or
(b)is made under section 39 after the start of the financial year for which it is made,
begins on the day on which the appointment is made.
(4)An appointment under this Chapter, unless terminated earlier, ends when the person appointed has discharged their functions under this Chapter.
(5)A person appointed under this Chapter may not be dismissed by the [F1Auditor General for Wales] for divergence of opinion on accounting treatments or audit procedures.
F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)If it appears to the Auditor General for Wales that an entity in relation to which the Auditor General has appointed a person under this Chapter is not, or has ceased to be, a qualifying Welsh local authority entity, the Auditor General may terminate the appointment (but is not required to do so).
Textual Amendments
F1Words in s. 42(5) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 104(2); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F2S. 42(6) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 104(3); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)