# Local Audit and Accountability Act 2014, Paragraph 106


In section 44(5)(b) (functions of auditor not appointed to conduct statutory audit: duty to send report to appointing audit authority), for “appointing audit authority” substitute “ Auditor General for Wales ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/12/paragraph/106 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.