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Changes over time for: Section 23
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No versions valid at: 31/01/2005
Status:
Point in time view as at 31/01/2005. This version of this provision is not valid for this point in time.
Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
There are currently no known outstanding effects for the Public Audit (Wales) Act 2004, Section 23.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Valid from 01/04/2005
23General reportE+W
This section has no associated Explanatory Notes
(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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