23General reportE+W
(1)This section applies if [F1the Auditor General for Wales] 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, [F1the Auditor General for Wales] 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, [F1the Auditor General for Wales] 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 [F1the Auditor General for Wales] 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.
Textual Amendments
F1Words in s. 23 substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 28 (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)