{
  "url": "https://openlegislation.uk/public-audit-wales-act-2004/section-23",
  "json_url": "https://openlegislation.uk/public-audit-wales-act-2004/section-23.json",
  "legislation": "ukpga/2004/23",
  "legislation_title": "Public Audit (Wales) Act 2004",
  "legislation_url": "https://openlegislation.uk/public-audit-wales-act-2004",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "General report",
  "text": "(1) This section applies if the Auditor General for Wales has concluded his audit of a body’s accounts under this Chapter.\n(2) 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—\n(a) a certificate that he has completed the audit in accordance with this Chapter, and\n(b) his opinion on the statement.\n(3) In any other case, the Auditor General for Wales must enter on the accounts—\n(a) a certificate that he has completed the audit in accordance with this Chapter, and\n(b) his opinion on the accounts.\n(4) 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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 23 substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 28 (with Sch. 3 paras. 2, 3); S.I. 2013/1466, art. 3(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/23/section/23",
    "retrieved_at": "2026-10-29T09:17:02.610556+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}