for the purposes of the Auditor General's examination of any auditable accounts,

for the purposes of undertaking studies under section 145A (studies for improving economy etc. in services provided by relevant bodies) or 145C (studies relating to registered social landlords) of the Government of Wales Act 1998 (c. 38), or

for the purposes of carrying out, in accordance with any provision made by or by virtue of this or any other F4enactment, other examinations or studies into the economy, efficiency and effectiveness with which a person has used resources in discharging the person's functions.

a document which is in the possession, or under the control, of a person who has received financial assistance from the relevant person by means of a grant, loan or guarantee or as a result of the taking of an interest in any property or body corporate,

a document which is in the possession, or under the control, of a person who has supplied goods or services to the relevant person in pursuance of a contract to which the relevant person was party or has supplied goods or services in pursuance of a relevant sub-contract, and

a document of a description specified in an order made by the Welsh Ministers.

to give the Auditor General any assistance, information and explanation which the Auditor General thinks necessary for any of the purposes mentioned in sub-paragraph (1),

to attend before the Auditor General in person to give the assistance, information or explanation, or to produce any document which is in the possession, or under the control, of the person and to which the right conferred by that sub-paragraph applies, or

to provide any facility which the Auditor General may reasonably require for any of the purposes mentioned in that sub-paragraph.

a relevant person,

a document to which the right conferred by sub-paragraph (1) applies, or

a person who possesses or controls such a document.

in a case within paragraph (a) of sub-paragraph (1) relating to any accounts which the Welsh Ministers are directed to prepare under section 131, the Welsh Ministers, the Counsel General and any person to whose financial affairs and transactions the accounts are to relate by virtue of subsection (3) of that section,

in a case within that paragraph relating to any accounts which the F26Senedd Commission is directed to prepare under section 137, the F26Senedd Commission and any person to whose financial affairs and transactions the accounts are to relate by virtue of subsection (2) of that section,

in a case within that paragraph relating to any accounts which the Public Services Ombudsman for Wales is directed to prepare under paragraph 16 of Schedule 1 to F25the Public Services Ombudsman (Wales) Act 2019, the Ombudsman and any person to whose financial affairs and transactions the accounts are to relate by virtue of sub-paragraph (1A) of that paragraph,

in a case within that paragraph relating to any other auditable accounts, the person by whom the accounts are prepared, and

in any other case, a person to whom the study or examination relates.

the Treasury, and

the Auditor General.

the Welsh Ministers are entitled to appoint the auditor of the accounts of any person (other than the Auditor General), and

the Auditor General would not otherwise be eligible to be appointed as auditor of those accounts,

for a year,

for two or more years, or

indefinitely until further exercise of the power of appointment.

examine, certify or report on a person's accounts, or

carry out examinations into the economy, efficiency and effectiveness with which a person has used resources in discharging the person's functions,

any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or

any other instrument or document,

an examination of auditable accounts (other than accounts falling to be examined under paragraph 18(3)(a)), and

an examination or study under section 135 or 140 of this Act, section 145 of the Government of Wales Act 1998 (c. 38) (examinations into use of resources by body specified in Schedule 17 to that Act) or section 145A of that Act (studies for improving economy etc. in services provided by relevant bodies), except one undertaken at the request of the body or bodies to which it relates.

certifying any claim or return in respect of a grant made or subsidy paid to that body by the Welsh Ministers, any Minister of the Crown or any public authority,

certifying any account submitted by that body to the Welsh Ministers, any Minister of the Crown or any public authority with a view to obtaining payment under a contract between that body and the Welsh Ministers, the Minister of the Crown or the public authority,

certifying that body's calculation under paragraph 5(6)(a) of Schedule 8 to the Local Government Finance Act 1988 (c. 41) of the amount of its non-domestic rating contribution for a financial year, and for certifying the amount calculated, or

certifying any return by that body which, by or under any enactment, is required or authorised to be certified by the body's auditor or under arrangements made by the Auditor General.