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Public Audit (Wales) Act 2004

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Changes over time for: Section 23

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No versions valid at: 31/01/2005

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There are currently no known outstanding effects for the Public Audit (Wales) Act 2004, Section 23. Help about Changes to Legislation

Valid from 01/04/2005

23General reportE+W
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(1)This section applies if an auditor has concluded his audit of a body’s accounts under this Chapter.

(2)If a statement of accounts is required to be prepared by regulations under section 39, the auditor must enter on the statement—

(a)a certificate that he has completed the audit in accordance with this Chapter, and

(b)his opinion on the statement.

(3)In any other case, the auditor must enter on the accounts—

(a)a certificate that he has completed the audit in accordance with this Chapter, and

(b)his opinion on the accounts.

(4)But if an auditor makes a report under section 22 at the conclusion of the audit, he may include the certificate and opinion referred to in subsections (2) and (3) in the report instead of making an entry on the statement or accounts.

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