Part 2Local authorities: governance and audit
Chapter 3Audit of entities connected with local authorities
Preliminary
36Overview
1
F42
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3
In this Chapter, “relevant entity” means—
a
a company,
b
a limited liability partnership, or
c
F1a registered society .
F54
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5
In this Chapter, “qualifying Welsh local authority entity” means a relevant entity which—
a
is connected with a local authority in Wales, and
b
meets such other conditions as the Welsh Ministers may by regulations specify.
6
In this Chapter, “local authority” means any body which—
a
is a local authority for the purposes of section 21 of the Local Government Act 2003 (c. 26) (see subsection (6) of that section and section 23 of that Act), and
b
is required to prepare statements of accounts by regulations made under F6... section 39 of the Public Audit (Wales) Act 2004 (c. 23).