The Public Audit (Wales) Act 2004 (c. 23) is an act of the Parliament of the United Kingdom relating to public audit in relation to Welsh devolution.
In 2002, the Welsh Government proposed that the functions of the National Audit Office in Wales and the functions of the Audit Commission in Wales be merged into a new audit body. These proposals were approved by the National Assembly. In 2003, the draft bill was published.
The act merges the functions of the National Audit Office in Wales and the functions of the Audit Commission in Wales into a new audit body.
The Code of Audit and Inspection Practice is prepared by the Auditor General for Wales under the act.
The following commencement orders have been made for this act:
The Wales Audit Office was established in 2005.
The Welsh Local Government criticised the publication of the draft bill, because there had been no consultation.