Public Audit (Wales) Act 2004

39 Accounts and audit regulations

(1) The Assembly may by regulations applying to local government bodies in Wales make provision with respect to—

(a) the keeping of accounts;

(b) the form, preparation and certification of accounts and of statements of accounts;

(c) the deposit of the accounts of a body at the offices of the body or at another place;

(d) the publication of information relating to accounts and the publication of statements of accounts;

(e) the exercise of any rights of objection or inspection conferred by section 29, 30 or 31 and the steps to be taken by a body for informing local government electors for the area of the body of those rights.

(2) Before making any regulations under this section the Assembly must consult—

(a) the Auditor General for Wales,

(b) any associations of local authorities in Wales which appear to it to be concerned, and

(c) any bodies of accountants which appear to it to be appropriate.

(3) A person commits an offence if—

(a) without reasonable excuse he contravenes a provision of regulations under this section, and

(b) the regulations declare that contravention of the provision is an offence.

(4) A person guilty of an offence under subsection (3) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(5) Subsection (6) applies if—

(a) a person is convicted of committing an offence under subsection (3) in relation to a body, and

(b) expenses are incurred by an auditor in connection with proceedings for the offence.

(6) The expenses may be recovered from the convicted person or the body, to the extent that they are not recovered from any other source.