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Deddf Archwilio Cyhoeddus (Cymru) 2013

Adran 10 - Cod ymarfer archwilio

18.Rhaid i ACC ddyroddi cod ymarfer yn ymgorffori'r arfer proffesiynol gorau sydd i'w fabwysiadu wrth iddo gyflawni ei swyddogaethau —

  • ynglŷn ag ymchwilio i unrhyw gyfrifon (gan gynnwys cyfrifon cyrff llywodraeth leol yng Nghymru) neu ddatganiadau o gyfrifon yn unol ag unrhyw ddeddfiad;

  • ynglŷn â chynnal neu hybu astudiaethau neu ymchwiliadau gwerth am arian; ac

  • fel y darperir mewn amryw ddarpariaethau yn Neddf Llywodraeth Cymru 1998, Deddf Archwilio Cyhoeddus (Cymru) 2004 ac Atodlen 8 i Ddeddf Llywodraeth Cymru 2006.

19.Wrth baratoi'r Cod, rhaid i ACC ymgynghori â’r personau hynny yr ymddengys iddo ei bod yn briodol ymgynghori â hwy. Pan fo'r Cod wedi ei wneud a'i gyhoeddi, rhaid i ACC gydymffurfio ag ef.

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