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- Original (As made) - English
- Original (As made) - Welsh
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
This Order provides that the Chartered Institute of Public Finance and Accountancy (“CIPFA”) and the Chartered Institute of Management Accountants (“CIMA”) are approved European bodies of accountants for the purposes of section 19(9) of the Public Audit (Wales) Act 2013 (“the Act”).
Consequently, both CIPFA and CIMA will fall within the definition of an “accountancy body” in section 19(9) of the Act. Section 19(4) of the Act provides that the Wales Audit Office may make arrangements with such a body to co-operate with and give assistance to each other or make arrangements for that body and the Auditor General for Wales to co-operate with, and give assistance to, each other.
The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to this Order. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with this instrument.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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