Territorial Extent and Devolution Audit of accounts Section 13: Audit of accounts of local government bodies in Wales
46.This section requires local government bodies in Wales to make up their accounts each year to 31 March (or such other date as the Assembly may direct) and ensure that those accounts are audited by one or more auditors appointed by the Auditor General for Wales. It imposes a corresponding requirement on the Auditor General to appoint such auditors.