# Local Audit and Accountability Act 2014, Paragraph 105


(1) Section 43 (right of entity to appoint auditor to conduct statutory audit) is amended as follows.
(2) In each of subsections (3), (5) and (7), for “audit authority” substitute “ Auditor General for Wales ”.
(3) In subsection (8)—
(a) for “an audit authority” substitute “ the Auditor General for Wales ”,
(b) in paragraph (a), for “audit authority” substitute “ Auditor General for Wales ”, and
(c) for paragraph (b) substitute—
“(b) the Welsh Ministers.”

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/12/paragraph/105 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.