The Public Audit (Wales) Act 2013 was introduced in July 2012 and became law in Wales on 29 April 2013. The Act aimed to strengthen and improve the accountability and governance arrangements relating to the Auditor General for Wales and the Wales Audit Office whilst protecting the Auditor General for Wales independence and objectivity.

The Finance Committee of the National Assembly for Wales is conducting post-legislative scrutiny of the Act, which will focus on two areas:

1.       To explore issues raised by the Auditor General for Wales and Wales Audit Office in regard of the Public Audit (Wales) Act 2013; including:

• Fee charging
• Quorum arrangements of the Wales Audit Office board
• Wales Audit Office reporting arrangements
• Issues with laying and reporting accounts

2.       To consider to what extent other aspects of the Public Audit (Wales) Act 2013 may benefit from revision.