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Gorchymyn Deddf Llywodraeth Cymru 2006 (Corff Cyfrifwyr Ewropeaidd Cymeradwy) 2007
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- 2007 No. 2973 (Cy. 256)
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2007 Rhif 2973 (Cy.256)
ARCHWILIO CYHOEDDUS, CYMRU
Gorchymyn Deddf Llywodraeth Cymru 2006 (Corff Cyfrifwyr Ewropeaidd Cymeradwy) 2007
Gwnaed
15 Hydref 2007
Gosodwyd gerbron Cynulliad Cenedlaethol Cymru
16 Hydref 2007
Yn dod i rym
1 Rhagfyr 2007
Mae Gweinidogion Cymru drwy arfer y pwerau a roddwyd iddynt gan baragraff 21(6) o Atodlen 8 i Ddeddf Llywodraeth Cymru 2006(1).
Enwi a chychwyn
1. Enw'r Gorchymyn hwn yw Gorchymyn Deddf Llywodraeth Cymru 2006 (Corff Cyfrifwyr Ewropeaidd Cymeradwy) 2007 a daw i rym ar 1 Rhagfyr 2007.
Cymeradwyo Sefydliad Siartredig Cyllid Cyhoeddus a Chyfrifyddiaeth a Sefydliad Siartredig Cyfrifwyr Rheolaeth
2.—(1) Mae'r cyrff a grybwyllir ym mharagraff (2) yn gyrff cyfrifwyr Ewropeaidd cymeradwy at ddibenion paragraff 21(6) o Atodlen 8 i Ddeddf Llywodraeth Cymru 2006.
(2) Dyma'r cyrff y cyfeirir atynt ym mharagraff (1)—
(a)Sefydliad Siartredig Cyllid Cyhoeddus a Chyfrifyddiaeth; a
(b)Sefydliad Siartredig Cyfrifwyr Rheolaeth.
Andrew Davies
Y Gweinidog dros Gyllid a Chyflenwi Gwasanaethau Cyhoeddus, un o Weinidogion Cymru.
15 Hydref 2007
Nodyn Esboniadol
(Nid yw'r nodyn hwn yn rhan o'r Gorchymyn)
Mae'r Gorchymyn hwn yn darparu bod Sefydliad Siartredig Cyllid Cyhoeddus a Chyfrifyddiaeth (“CIPFA”) a Sefydliad Siartredig Cyfrifwyr Rheolaeth (“CIMA”) yn gyrff cyfrifwyr Ewropeaidd cymeradwy at ddibenion paragraff 21(6) o Atodlen 8 i Ddeddf Llywodraeth Cymru 2006.
O ganlyniad i hyn, mae CIPFA a CIMA yn dod o fewn y diffiniad o “corff cyfrifyddiaeth” yn yr is-baragraff hwnnw yn yr Atodlen honno.
Bydd Archwilydd Cyffredinol Cymru yn gallu gwneud trefniadau â CIPFA a CIMA, o dan baragraff 21(3) o'r Atodlen honno, i gydweithio â'i gilydd ac i roi cymorth i'w gilydd.
(1)
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