- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
34(1)Y Cynulliad Cenedlaethol sydd i benodi person yn archwilydd cyfrifon SAC, ac i bennu telerau penodi’r person hwnnw.
(2)Caiff SAC argymell person at ddibenion is-baragraff (1).
(3)Dim ond os yw’r person yn archwilydd cymwysedig fel y’i ddiffinnir yn adran 19 y mae person yn gymwys i’w benodi.
(4)Os yw person a benodir yn archwilydd yn peidio â bod yn archwilydd cymwysedig, mae’r person yn peidio â bod yn archwilydd.
(5)Rhaid i’r person a benodir yn archwilydd roi sylw i’r safonau a’r egwyddorion y byddai disgwyl i ddarparwr proffesiynol arbenigol o wasanaethau cyfrifyddu neu archwilio eu dilyn.
(6)Rhaid i SAC dalu tâl cydnabyddiaeth i’r archwilydd fel y darperir ar ei gyfer gan delerau penodi’r archwilydd, neu o dan y telerau hynny.
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