http://www.legislation.gov.uk/wsi/2021/344/introduction/madeThe Accounts and Audit (Wales) (Amendment) Regulations 2021enKing's Printer of Acts of Parliament2021-03-19LOCAL GOVERNMENT, WALESThe Public Audit (Wales) Act 2004 (c. 23) confers further functions on the Auditor General for Wales (the office of Auditor was established by section 90 of the Government of Wales Act 1998 (c. 38) – now superseded by section 145 of the Government of Wales Act 2006 (c. 32)), including the ability to make provision about the audit of accounts of public bodies in Wales.2021 No. 344 (W. 98)Local Government, WalesThe Accounts and Audit (Wales) (Amendment) Regulations 2021Made17 March 2021Laid before Senedd Cymru18 March 2021Coming into force8 April 2021
The Welsh Ministers, in exercise of the powers conferred on them by sections 39 and 58 of the Public Audit (Wales) Act 2004, make the following Regulations.
In accordance with section 39(2) of the Public Audit (Wales) Act 2004, the Welsh Ministers have consulted the Auditor General for Wales, such associations of local authorities in Wales as appear to them to be concerned and such bodies of accountants as appear to them to be appropriate.2004 c. 23; section 39 was amended by the Public Audit (Wales) Act 2013 (anaw 3), Schedule 4, paragraphs 20 and 44. Section 58 was also amended by that Act, Schedule 4, paragraphs 20 and 58.