The Code 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 applies by statute to the work of appointed auditors of local government bodies, and on a voluntary basis to all other areas of our audit and inspection work.

We are now revising the Code, taking account of the Local Government (Wales) Measure 2009 and other changes that have occurred since 2005. It is our intention that the revised Code, which needs to be approved by the National Assembly for Wales, will be published and come into effect on 1 April 2010.

We would appreciate your views on a consultation draft of the revised Code. It would be helpful if you could respond by 29 January 2010 by e-mail to the Auditor General at code@wao.gov.uk or by post to the address below.

Click here for a copy of the consultation draft of the revised Code

Click here for a copy of the current Code.

Principal statutory authorities for the work of the Auditor General for Wales and his appointed auditors

Statement of the responsibilities of the Auditor General for Wales and of the bodies that he audits (2008).

Statement of the responsibilities of the auditors appointed by the Auditor General for Wales and his inspectors, and of the bodies that they audit and inspect (2008).

Click here for Value for Money Conclusion: The auditor’s conclusion on proper arrangements for securing economy, efficiency and effectiveness in the use of resources.

Click here for Statement of responsibilities of auditors and small local councils.