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The Public Audit (Wales) Act 2013 (Approved European Body of Accountants) Order 2014

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Welsh Statutory Instruments

2014 No. 890 (W. 88)

Public Audit, Wales

The Public Audit (Wales) Act 2013 (Approved European Body of Accountants) Order 2014

Made

1 April 2014

Laid before the National Assembly for Wales

2 April 2014

Coming into force

23 April 2014

The Welsh Ministers, in exercise of the powers conferred by sections 19(9) and 30 of the Public Audit (Wales) Act 2013(1), make the following Order:

Title, commencement and application

1.—(1) The title of this Order is the Public Audit (Wales) Act 2013 (Approved European Body of Accountants) Order 2014 and it comes into force on 23 April 2014.

(2) This Order applies in relation to Wales.

Approved European body of accountants

2.—(1) Each of the bodies mentioned in paragraph (2) is an approved European body of accountants for the purposes of section 19(9) of the Public Audit (Wales) Act 2013.

(2) The bodies referred to in paragraph (1) are—

(a)the Chartered Institute of Public Finance and Accountancy; and

(b)the Chartered Institute of Management Accountants.

Jane Hutt

Minister for Finance,

one of the Welsh Ministers

1 April 2014

EXPLANATORY NOTE

(This note is not part of the Order)

This Order provides that the Chartered Institute of Public Finance and Accountancy (“CIPFA”) and the Chartered Institute of Management Accountants (“CIMA”) are approved European bodies of accountants for the purposes of section 19(9) of the Public Audit (Wales) Act 2013 (“the Act”).

Consequently, both CIPFA and CIMA will fall within the definition of an “accountancy body” in section 19(9) of the Act. Section 19(4) of the Act provides that the Wales Audit Office may make arrangements with such a body to co-operate with and give assistance to each other or make arrangements for that body and the Auditor General for Wales to co-operate with, and give assistance to, each other.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to this Order. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with this instrument.

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