These Regulations are made under sections 39 and 58 of the Public Audit (Wales) Act 2004 (“the 2004 Act”) and amend the Accounts and Audit (Wales) Regulations 2005 (“the 2005 Regulations”).
Caiff y Rheoliadau hyn eu gwneud o dan adrannau 39 a 58 o Ddeddf Archwilio Cyhoeddus (Cymru) 2004 (“Deddf 2004”) ac maent yn diwygio Rheoliadau Cyfrifon ac Archwilio (Cymru) 2005 (“Rheoliadau 2005”).
