- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/06/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 17/06/2016. This version of this cross heading contains provisions that are prospective.
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Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
There are currently no known outstanding effects for the Local Democracy, Economic Development and Construction Act 2009, Cross Heading: Power to appoint auditor.
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Prospective
(1)Subject to this Chapter, [F1the Auditor General for Wales] may appoint a person to carry out audit functions in accordance with this Chapter in relation to a relevant entity.
(2)An appointment under this section is to be for a financial year of the entity.
(3)An appointment under this section must be made—
(a)before the start of the financial year to which it relates, or
(b)in the case of an appointment for the first financial year of the entity, before whichever is the earlier of—
(i)the end of that financial year, and
(ii)the end of the period of three months beginning with the day on which the [F2Auditor General for Wales] receives notification in relation to the entity under section [F337(2)(a)] .
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)The Auditor General for Wales may make an appointment under this section if (and only if) it appears to the Auditor General that—
(a)the entity will be a qualifying Welsh local authority entity at the start of the financial year for which the appointment is made, or
(b)in the case of an appointment for the first financial year of the entity, the entity is a qualifying Welsh local authority entity when the appointment is made.
(6)Before making an appointment under this section in relation to an entity the [F5Auditor General for Wales] must consult the entity.
F6(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)After making an appointment under this section in relation to an entity the [F7Auditor General for Wales] must notify the local authority with which the entity is connected.
Textual Amendments
F1Words in s. 38(1) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(2); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F2Words in s. 38(3)(b)(ii) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(3)(a); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F3Words in s. 38(3)(b)(ii) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(3)(b); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F4S. 38(4) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(4); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F5Words in s. 38(6) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(5); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F6S. 38(7) omitted (1.4.2015) by virtue of Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(6); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F7Words in s. 38(8) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 100(7); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
(1)Where a person appointed by [F8the Auditor General for Wales] under this Chapter in relation to an entity for a financial year dies, is dismissed or is unable or unwilling to act, the [F9Auditor General for Wales] may (subject to this Chapter) appoint a replacement in relation to that entity for that financial year.
(2)Before making an appointment under this section the [F9Auditor General for Wales] must consult the entity.
(3)After making an appointment under this section the [F9Auditor General for Wales] must notify the local authority with which the entity is connected.
Textual Amendments
F8Words in s. 39(1) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 101(2); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F9Words in s. 39 substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 101(3); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
(1)[F10The Auditor General for Wales] may not make an appointment under this Chapter in relation to an entity for a financial year if, by virtue of this section, the entity is exempt from audit for that year.
(2)A company is exempt from audit under this Chapter for a financial year if it appears to the [F11Auditor General for Wales] that, for the purposes of Part 16 of the Companies Act 2006 (c. 46), the company is or will be exempt from audit under that Part for that year.
(3)A limited liability partnership is exempt from audit under this Chapter for a financial year if it appears to the [F11Auditor General for Wales] that, for the purposes of Part 16 of the Companies Act 2006 (as that Part applies to limited liability partnerships), the partnership is or will be exempt from audit under that Part for that year.
(4)[F12A registered society] is exempt from audit under this Chapter for a financial year if it appears to the [F11Auditor General for Wales] that [F13—
(a)the society is a small society (within the meaning of Part 7 of the Co-operative and Community Benefit Societies Act 2014) for that year, or
(b)section 83 of that Act (duty to appoint auditors) does not apply to the society for that year because of a resolution under section 84 of that Act (power to disapply auditing requirements).]
(5)Subsection (1) does not apply if the entity requests the [F14Auditor General for Wales] to make the appointment.
Textual Amendments
F10Words in s. 40(1) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 102(2); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F11Words in s. 40(2)-(4) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 102(3); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
F12Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), Sch. 4 para. 149 (with Sch. 5)
F13Words in s. 40(4) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 150 (with Sch. 5)
F14Words in s. 40(5) substituted (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 102(4); S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)
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