# The Accounts and Audit (Wales) (Amendment) Regulations 2021, Regulation 2: Amendment of the Accounts and Audit (Wales) Regulations 2014


(1) The Accounts and Audit (Wales) Regulations 2014 are amended as follows.
(2) In regulation 1(3)(e) (application), for “and 20” substitute “, 20 and 20A”.
(3) In regulation 2(1) (interpretation)—
(a) after the definition of “the 2004 Act” insert—
““the 2021 Act” (“Deddf 2021”) means the Local Government and Elections (Wales) Act 2021;”
(b) after the definition of “conservation board” insert—
““corporate joint committee” (“cyd-bwyllgor corfforedig”) means a corporate joint committee established by regulations made under Part 5 of the 2021 Act;”
(c) in the definition of “joint committee”, after “authorities” insert “but does not include a corporate joint committee”;
(d) in the definition of “smaller relevant body”, before paragraph (i) insert—
“(zi) a corporate joint committee;”.
(4) In regulation 10 (signing, approval and publication of statement of accounts of larger bodies), after paragraph (8) insert—
“(9) In its application to a corporate joint committee, paragraph (2) is to be read as if the references to a “committee” were references to a sub-committee.”
(5) After regulation 20 insert—
“Corporate joint committees
20A. (1) A corporate joint committee must deposit with each constituent authority—
(a) where it is a smaller relevant body, within the period of 14 days specified by regulation 18, a copy of the auditor’s report and the accounting statements; and
(b) otherwise, on giving notice under regulation 13, a copy of the auditor’s report and the statement of accounts.
(2) In this regulation—
(a) “constituent authority”, in relation to a corporate joint committee, means—
(i) a county council or county borough council, the senior executive member of which is a member of the corporate joint committee;
(ii) a National Park Authority which is a member of the corporate joint committee;
(b) “senior executive member” has the meaning given by section 77(4) of the 2021 Act.”

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Source: https://www.legislation.gov.uk/wsi/2021/344/regulation/2 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.