Part 2Local authorities: governance and audit
Chapter 3Audit of entities connected with local authorities
Auditors
42Terms of appointment
1
Subject to this Chapter, a person appointed under this Chapter holds office under this Chapter in accordance with the terms of their appointment.
2
Subject to subsection (3), an appointment under this Chapter begins on the first day of the financial year for which the appointment is made.
3
An appointment under this Chapter which—
a
is for the first financial year of an entity, or
b
is made under section 39 after the start of the financial year for which it is made,
begins on the day on which the appointment is made.
4
An appointment under this Chapter, unless terminated earlier, ends when the person appointed has discharged their functions under this Chapter.
5
A person appointed under this Chapter may not be dismissed by the F1Auditor General for Wales for divergence of opinion on accounting treatments or audit procedures.
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7
If it appears to the Auditor General for Wales that an entity in relation to which the Auditor General has appointed a person under this Chapter is not, or has ceased to be, a qualifying Welsh local authority entity, the Auditor General may terminate the appointment (but is not required to do so).