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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

Auditors' reports and recommendations

Section 23: General report

65.This section requires an auditor at the conclusion of an audit to enter, on either a statement of accounts (if required under section 39) or the body’s accounts, his opinion on the statement of accounts or accounts and a certificate that he has completed the audit in accordance with Chapter 1 of Part 2 of the Act. Alternatively, he can include the opinion and certificate in a public interest report made under section 22 (other than an immediate report under section 22(3)).

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