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The Accounts and Audit (Wales) Regulations 2005
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- Wales Statutory Instruments
- 2005 No. 368 (W. 34)
- Regulation 20
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Extraordinary audit
20. Where, under section 37 of the 2004 Act, the Auditor General for Wales directs an auditor to hold an extraordinary audit of accounts of a local government body, the body, shall —
(a)in the case of a body to which regulation 10(2) applies, give notice by advertisement, and
(b)in the case of a body to which regulation 11(2) applies or which is referred to in regulation 11(3), display a notice in a conspicuous place or places in the area of the body,
concerning the right of any local government elector for the area to which the accounts relate to attend before the auditor and make objections to any of those accounts.
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