37(1)Section 32 (declaration that item of account is unlawful) is amended as follows.
(2)In subsection (1)—
(a)for “an auditor” substitute “the Auditor General for Wales in”, and
(b)for “the auditor” substitute “he”.
(3)In subsection (4), for “an auditor” substitute “the Auditor General for Wales”.
(4)In subsections (6) to (9), for each reference to “an auditor” or “the auditor” substitute “the Auditor General for Wales”.