The functions of the Comptroller and Auditor General in section 9(7) and (8) are, in relation to statements of account prepared by the above-named bodies for financial years beginning in and after 1999, transferred to the Auditor General for Wales and in relation thereto section 9(8) shall have effect so that for the requirement to lay before Parliament the documents referred to therein, there shall be substituted a requirement for the Auditor General for Wales to lay those documents before the Assembly.