The Auditor General for Wales has prepared a code of practice which prescribes the way in which auditors are to carry out their functions, and embodies what appears to the Auditor General to be best professional practice. The Code is a key part of the Auditor General's regulation of public audit in Wales.
The Code has recently been revised and was approved by the National Assembly for Wales on 23 March 2010.
Where there is uncertainty over meaning or intention individuals are encouraged to e-mail the key contact for the Code at email@example.com.
In the Code reference is made to a number of additional sources of information which can be accessed via the following links: