21(1)Arrangements may be made between the Auditor General and a relevant authority—U.K.
(a)for any function of the authority to be exercised by, or by a member of the staff of, the Auditor General, or
(b)for administrative, professional or technical services to be provided by the Auditor General to the authority or by the authority to the Auditor General.
(2)Any arrangements under sub-paragraph (1)(a) for the exercise of any function of a relevant authority do not affect the responsibility of the relevant authority on whose behalf the function is exercised.
(3)If the condition in sub-paragraph (4) is met, the Auditor General and—
(a)a relevant authority,
(b)a qualified auditor, or
(c)an accountancy body,
may make arrangements to co-operate with, and give assistance to, each other.
(4)The condition is that—
(a)the Auditor General considers that to do so would facilitate, or be conducive to, the exercise of the Auditor General's functions, and
(b)the relevant authority, qualified auditor or accountancy body in question considers that to do so would facilitate, or be conducive to, the exercise of the functions of that authority, person or body.
(5)The Auditor General may make arrangements under this paragraph on such terms and conditions, including conditions as to payment, as the Auditor General thinks fit.
(6)In this paragraph—
“accountancy body” means—
a body which is a recognised supervisory body for the purposes of [F1Part 42 of the Companies Act 2006], or
an approved European body of accountants,
“approved European body of accountants” means a body of accountants which—
is established in the United Kingdom or another state which is either a member State or a non-member EEA State, and
is for the time being approved by the Welsh Ministers by order,
“non-member EEA State” means any State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 (as adjusted by the Protocol signed at Brussels on 17th March 1993) but which is not a member State,
“qualified auditor” means a person eligible to be appointed as an auditor under section 14 of the Public Audit (Wales) Act 2004 (c. 23) (auditor appointed in respect of local government bodies in Wales), and
“relevant authority” means any Minister of the Crown or government department, any public authority (including any local authority) or the holder of any public office.
(7)A statutory instrument containing an order under sub-paragraph (6) is subject to annulment in pursuance of a resolution of the Assembly.
Textual Amendments
F1Words in Sch. 8 para. 21(6) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 34 (with arts. 6, 11, 12)
Commencement Information
I1This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))