10.—(1) Section 482(1) (non-profit-making companies subject to public sector audit) is amended as follows.
(2) For paragraph (a) substitute —
“(a)are subject to audit by the Comptroller and Auditor General by virtue of an order under section 25(6) of the Government Resources and Accounts Act 2000;
(ab)are subject to audit by the Auditor General for Wales by virtue of—
(i)an order under section 144 of the Government of Wales Act 1998, or
(ii)paragraph 18 of Schedule 8 to the Government of Wales Act 2006;” .