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Change 1
As published
76 Audit of accounts of public transport companies.
(1A) In a case where a public transport company's controlling authority are—
(a) a county council or county borough council in Wales, or
(b) a composite authority of which both or all the constituent councils are county councils or county borough councils in Wales,
it shall be the duty of the controlling authority to exercise their control over that company so as to ensure that the company appoints as auditors of the company only persons who, in addition to meeting the requirements of Part 42 of the Companies Act 2006 (statutory auditors), are approved for appointment as such auditors by the Auditor General for Wales.
(1B) In any other case, it shall be the duty of a public transport company's controlling authority to exercise their control over that company so as to ensure that the company appoints as auditors of the company only persons who meet the requirements of Part 42 of the Companies Act 2006 (statutory auditors).
(2) Where a public transport company’s controlling authority are a composite authority, the duty imposed by subsection (1) or (as the case may be) (1A) above is a joint duty of both or all of the component councils of that authority.
(3) This section shall not apply to Scotland.
Your change, as a redline
76 Audit of accounts of public transport companies.
(1A) In a case where a public transport company's controlling authority are—
(a) a county council or county borough council in Wales, or
(b) a composite authority of which both or all the constituent councils are county councils or county borough councils in Wales,
it shall be the duty of the controlling authority to exercise their control over that company so as to ensure that the company appoints as auditors of the company only persons who, in addition to meeting the requirements of Part 42 of the Companies Act 2006 (statutory auditors), are approved for appointment as such auditors by the Auditor General for Wales.
(1B) In any other case, it shall be the duty of a public transport company's controlling authority to exercise their control over that company so as to ensure that the company appoints as auditors of the company only persons who meet the requirements of Part 42 of the Companies Act 2006 (statutory auditors).
(2) Where a public transport company’s controlling authority are a composite authority, the duty imposed by subsection (1) or (as the case may be) (1A) above is a joint duty of both or all of the component councils of that authority.
(3) This section shall not apply to Scotland.
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