Section 23 General report

This section applies if F1the Auditor General for Wales has concluded his audit of a body’s accounts under this Chapter.

If a statement of accounts is required to be prepared by regulations under section 39, the Auditor General for Wales must enter on the statement—

In any other case, the Auditor General for Wales must enter on the accounts—

But if the Auditor General for Wales makes a report under section 22 at the conclusion of the audit, he may include the certificate and opinion referred to in subsections (2) and (3) in the report instead of making an entry on the statement or accounts.