Appointment of an Auditor of the accounts of the Auditor General for Wales

Descriptions

Under paragraph 13 of schedule 8 to the Government of Wales Act 2006, the Auditor General is required to prepare accounts for each financial year in accordance with directions given by the UK Treasury. Paragraph 15 requires the appointed external auditor to audit those accounts and lay them, together with the auditor’s report, before the National Assembly for Wales. It is expected that the auditor will undertake this work in accordance with International Standards on Auditing (UK and Ireland) as applicable to the public sector.Paragraph 15 of schedule 8 to the Government of Wales Act 2006 also permits the appointed auditor to undertake examinations into the economy, efficiency and effectiveness into the Auditor General’s use of resources (i.e. value for money studies). The terms of appointment will require the appointed auditor to undertake such studies and report to the National Assembly for Wales with subject matter being determined after discussions with and taking account of the views of the Public Accounts Committee.