Where a person appointed by F1the Auditor General for Wales under this Chapter in relation to an entity for a financial year dies, is dismissed or is unable or unwilling to act, the F2Auditor General for Wales may (subject to this Chapter) appoint a replacement in relation to that entity for that financial year.

Before making an appointment under this section the F2Auditor General for Wales must consult the entity.

After making an appointment under this section the F2Auditor General for Wales must notify the local authority with which the entity is connected.