Audit Wales is the trademark of two legal entities under the Public Audit (Wales) Act 2013: the Auditor General for Wales and the Wales Audit Office.

Each has its own particular powers and duties:

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>>>The Auditor General audits and reports on Welsh public bodies.

>>>The Wales Audit Office provides staff and other resources for the Auditor General’s work, and monitors and advises the Auditor General.

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The Wales Audit Office and the Auditor General for Wales must jointly lay their estimate of income and expenses for the next financial year before the Senedd, as required by Section 20 of the Public Audit (Wales) Act 2013. Under Standing Order 20.22, the Finance Committee must scrutinise their estimate, and lay a report before the Senedd which includes the estimate, with any modifications which it considers appropriate, following consultation with the Wales Audit Office and the Auditor General for Wales.

The Committee published its report, Annual Scrutiny of the Wales Audit Office and the Auditor General for Wales (PDF, 837KB) on 22 November 2022.