Public Audit (Wales) Act 2004

7E+WAfter section 8 insert—

“8ACode of practice and fees: Auditor General for Wales

(1)The Auditor General for Wales may prepare, and keep under review, a code of practice prescribing the way in which auditors appointed by him are to carry out their functions under section 7.

(2)Section 16(2) to (9) of the Public Audit (Wales) Act 2004 (code of audit practice) shall have effect in relation to a code of practice under this section.

(3)The Auditor General for Wales shall prescribe a scale or scales of fees in respect of the audit of performance plans which are required to be audited in accordance with this Part by auditors appointed by him.

(4)Sections 20(4) to (6) and 21(1) to (4) of the Public Audit (Wales) Act 2004 (fees for audit) shall have effect in relation to fees under subsection (3).

(5)Before prescribing a scale of fees under subsection (3) the Auditor General for Wales shall consult—

(a)the Assembly, and

(b)persons appearing to the Auditor General for Wales to represent best value authorities in Wales.

8BAuditor’s duty in relation to codes

(1)An auditor appointed by the Audit Commission who is carrying out an audit of an authority’s performance plan under section 7 shall have regard to any provisions of a code of practice under section 8 which—

(a)are applicable to the audit, and

(b)are in force.

(2)An auditor appointed by the Auditor General for Wales who is carrying out an audit of an authority’s performance plan under section 7 shall have regard to any provisions of a code of practice under section 8A which—

(a)are applicable to the audit, and

(b)are in force.

(3)Subsection (4) applies at any time before there are provisions of a code of practice under section 8A to which an auditor appointed by the Auditor General for Wales is required under subsection (2) to have regard in carrying out an audit of an authority’s performance plan under section 7.

(4)The auditor shall have regard to any provisions of a code of practice under section 8 which—

(a)are applicable to an audit of a performance plan published by an authority of a corresponding description to the authority, and

(b)are in force.”