The Public Audit (Wales) Act 2004 (Relaxation of Restriction on Disclosure) Order 2005
Section 54 of the Public Audit (Wales) Act 2004 (“the Act”) contains restrictions on disclosure of information. It is a criminal offence to breach those restrictions. The restrictions closely reflect the provisions of section 49 of the Audit Commission Act 1998 (“the Audit Commission Act”), thus maintaining consistency between England and Wales as regards criminal sanctions imposed by primary legislation.