Public Audit (Wales) Act 2013
The main provision of the Public Audit (Wales) Act 2013 (‘the Act’):
- prescribe that the office of Auditor General for Wales is to continue and set out on what terms;
- create a new corporate body called the Wales Audit Office (the “WAO”) and confer functions upon it;
- prescribe governance arrangements for the Auditor General for Wales and the WAO, including arrangements for oversight of the Auditor General by the WAO, and the relationship between the two;
- prescribe how the functions of the Auditor General for Wales are to be exercised, and make provision for the Auditor General to audit the accounts of local government bodies in Wales.
The Explanatory Notes to the Act provide detailed commentary on the various provisions.
Coming into force
Sections 30, 35 and 36 came into force on 29 April 2013, which is the day the Act received Royal Assent, in accordance with section 35(1).
Subject to that, the Act comes into force in accordance with provision made by the Welsh Ministers by order, in accordance with section 35(2).
The following Order has been made:
Subordinate legislation made under the Act:
| Title | Citation number | Made date | Coming into force date | Supporting documents |
| The Public Audit (Wales) Act 2013 (Approved European Body of Accountants) Order 2014 | 2014 No. 890 (W. 88) | 1 April 2014 | 23 April 2014 | Explanatory Memorandum |
| The Public Audit (Wales) Act 2013 (Consequential Amendments) Order 2014 | 2014 No. 77 (W. 8) | 14 January 2014 | 1 April 2014 | Explanatory Memorandum |
Consideration of the legislation by the Senedd.
The Bill was introduced by Jane Hutt MS, who was the Minister for Finance and Leader of the House at the time, on 9 July 2012. The Bill was passed by Senedd Cymru (then known as National Assembly for Wales) on 5 March 2013.
More information about the Bill is available on the Senedd website including a record of the passage of the Bill through Senedd Cymru and the Explanatory Memorandum that was prepared by the Welsh Government (at introduction of the Bill).
The Act received Royal Assent on 29 April 2013.