Source: http://www.legislation.gov.uk/ukpga/2004/23/part/2/chapter/1/crossheading/audit-of-accounts
Timestamp: 2013-05-22 11:21:56
Document Index: 488274730

Matched Legal Cases: ['art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 5', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 2', 'art. 2', 'art. 2', 'art. 3']

Chapter 1Audit of accountsTable of ContentsContentExplanatory NotesMore ResourcesPrevious: CrossheadingNext: CrossheadingPlain ViewPrint Options
Status:This version of this cross heading contains provisions that are prospective.StatusThe term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:where the provision (Part, Chapter or section) has never come into force or;where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Public Audit (Wales) Act 2004. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Blanket Amendment words substituted by 2005 c. 4 Sch. 11 para. 1(2)Blanket amendment words substituted by S.I. 2011/1043 art. 3 6Whole provisions yet to be inserted into this Act (including any effects on those provisions):Pt. 3A inserted by 2007 c. 27 Sch. 7 para. 4s. 54A inserted by S.I. 2005/1018 art. 2(4)s. 54A repealed by 2007 c. 28 s. 167(7) Sch. 18 Pt. 13s. 54ZA inserted by 2007 c. 28 s. 167(6)s. 64D(8)(b) modified by 2007 c. 27 Sch. 13 para. 9(b)s. 67A inserted by 2006 c. 48 Sch. 14 para. 60s. 67A(1)(d) text amended by S.I. 2008/912 Sch. 1 para. 26(2)(g)s. 67A(1)(e) and word repealed by S.I. 2012/2401 Sch. 1 para. 17Commencement Orders yet to be applied to the Public Audit (Wales) Act 2004:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2005/71 art. 2 Sch. commences (2004 c. 23)S.I. 2005/1911 art. 2 commences (2004 c. 23)Commencement Orders bringing legislation that affects this Act into force:S.I. 2005/558 art. 2 Sch. 1 commences (2004 c. 23)S.I. 2005/2800 art. 3-5 commences (2005 c. 10)S.I. 2007/204 art. 2-4 commences (2006 c. 28)S.I. 2007/709 art. 3(p) commences (2006 c. 48)S.I. 2007/935 art. 5(ii) commences (2006 c. 40)S.I. 2008/172 art. 2-9 commences (2007 c. 28)S.I. 2008/219 art. 2 3 commences (2007 c. 27)S.I. 2008/504 art. 2-4 commences (2007 c. 21)S.I. 2008/591 art. 2(d) commences (2007 c. 28)S.I. 2008/755 art. 2 15-18 commences (2007 c. 27)S.I. 2008/917 art. 2-5 commences (2007 c. 28)S.I. 2009/462 art. 2-5 commences (2008 c. 14)S.I. 2009/803 art. 1(2) 10 commences (2008 c. 17)S.I. 2009/1604 art. 2 commences (2005 c. 4)S.I. 2009/3272 art. 2-4 Sch. 1-3 commences (2009 nawm 2)S.I. 2009/3317 art. 2 commences (2009 c. 22)S.I. 2010/862 art. 3 commences (2008 c. 17)ProspectiveAudit of accountsE+W13Audit of accounts of local government bodies in WalesE+W(1)A local government body in Wales—
14Appointment of auditorsE+W(1)This section applies in relation to the appointment of persons as auditors under section 13.
15Persons to assist auditorsE+W(1)The Auditor General for Wales may approve arrangements for one or more persons to assist an auditor appointed under section 13 by carrying out the functions of the auditor under this Part which are specified in the arrangements.
16Code of audit practiceE+W(1)The Auditor General for Wales may issue a code of audit practice prescribing the way in which auditors are to carry out their functions under this Chapter.
17General duties of auditorsE+W(1)This section applies in relation to the audit of a body’s accounts under this Chapter.
18Auditors' rights to documents and informationE+W(1)An auditor has a right of access at all reasonable times to every document relating to a local government body in Wales which appears to him necessary for the purposes of his functions under this Chapter.
19Auditors' rights to documents and information: offencesE+W(1)A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed by an auditor under section 18(4).
20Fees for auditE+W(1)The Auditor General for Wales must prescribe a scale or scales of fees payable for one or more financial years in respect of the audit of accounts of local government bodies in Wales under this Chapter.
21Fees prescribed by AssemblyE+W(1)The Assembly may, if it considers it necessary or desirable to do so, prescribe by regulations a scale or scales of fees to have effect in place of a scale or scales prescribed by the Auditor General for Wales under section 20(1).