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Public Audit (Wales) Act 2004

Public Audit (Wales) Act 2004

2004 CHAPTER 23

Territorial Extent and Devolution

Part 2, Chapter 1: Accounts and Audit

Audit of accounts

Section 17: General duties of auditors

53.This section sets out the general duties with which an appointed auditor must comply when auditing the accounts of a local government body in Wales. These include compliance with the relevant Code of Audit Practice, whether prepared under section 4 of the ACA or section 16 of the Act.

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