Audits and auditors—Wales
Audits and auditors—Wales

The following Local Government practice note provides comprehensive and up to date legal information covering:

  • Audits and auditors—Wales
  • Audit committees
  • External audits
  • Conduct of audit
  • Audit outputs
  • Action by the Auditor General
  • The rights of the public
  • Audit costs
  • Performance audit
  • Fraud and corruption
  • More...

The Auditor General for Wales is responsible for the audit of the accounts of local government bodies in Wales as part of their overall responsibilities for public service audit in Wales. This is a relatively recent development, with audits traditionally having been carried out to a specifically local government model, with auditors being appointed by the Auditor General and, prior to devolution, by the Audit Commission.

The Public Audit (Wales) Act 2004 established separate arrangements for local government in Wales, ending the Audit Commission’s role in the principality. However, much of the Public Audit (Wales) Act 2004 was consistent with the local government model in the Audit Commission Act 1998, retaining many of the special provisions that have applied in local government for many years and which have a long history of supporting case law (particularly in relation to the additional powers for the auditor to take action and the rights of the public under audit).

Under the Public Audit (Wales) Act 2004, the Wales Audit Office was appointed as the auditor to local government bodies and employed firms to carry out audit work under delegation. The Public Audit (Wales) Act 2013 amended the Public Audit (Wales) Act 2004 to make the Auditor General the appointed auditor and move the model closer to that which applies for central government. Audit work is now undertaken by

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