Article 10 Companies Act 2006

Section 482(1) (non-profit-making companies subject to public sector audit) is amended as follows.

For paragraph (a) substitute —

“(a)

are subject to audit by the Comptroller and Auditor General by virtue of an order under section 25(6) of the Government Resources and Accounts Act 2000;

(ab)

are subject to audit by the Auditor General for Wales by virtue of—

(i)

an order under section 144 of the Government of Wales Act 1998, or

(ii)

paragraph 18 of Schedule 8 to the Government of Wales Act 2006;” .