Code of Audit Practice
Explanatory Memorandum to the Finance Committee Regarding the…
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The Code prescribes the way in which the Auditor General’s audit and certain other functions are to be exercised, and embodies what appears to the Auditor General to be best professional practice.
Under the Public Audit (Wales) Act 2013, the Auditor General may prepare a scheme to wholly or partly delegate any of the Auditor General’s functions to an employee of the Wales Audit Office or a person who provides services to the Wales Audit Office. An employee or other person may not be authorised under the Scheme unless the employee or person agrees to comply with the new Code.
The Code is reviewed annually in line with a commitment the Auditor General made to the Senedd’s Finance Committee, and in 2021 that review will take account of the outcome of our Delivering the Auditor General’s Examinations, 2020-25 consultation.