# Public Audit (Wales) Act 2004, Section 13: Audit of accounts of local government bodies in Wales


(1) A local government body in Wales—
(a) must make up its accounts each year to 31 March or such other date as the Welsh Ministers may generally or in any special case direct;
(b) must ensure that its accounts are audited in accordance with this Chapter.
(2) The Auditor General for Wales must audit the accounts of local government bodies in Wales.

---
Source: https://www.legislation.gov.uk/ukpga/2004/23/section/13 (the official version)
Page: https://openlegislation.uk/public-audit-wales-act-2004/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.