The Accounts and Audit (Wales) (Amendment) Regulations 2021
The Public Audit (Wales) Act 2004 (c. 23) confers further functions on the Auditor General for Wales (the office of Auditor was established by section 90 of the Government of Wales Act 1998 (c. 38) – now superseded by section 145 of the Government of Wales Act 2006 (c. 32)), including the ability to make provision about the audit of accounts of public bodies in Wales.