Page last updated at 10:59 GMT, Tuesday, 16 October 2012 11:59 UK

Public Accounts Committee

The Public Accounts Committee heard evidence from an expert on accounting and the UK auditor general on the public audit bill on 16 October 2012.

The intention of the bill is to modernise the governance and accountability of the public audit service in Wales.

Professor of Accountancy at the University of Aberdeen Business School David Heald, who is an expert on public expenditure, public sector accounting and auditing, said that "the bill as it stands is fundamentally misguided".

Professor Heald said that it appeared that Wales was following England's example by creating a committee with a supervisory role over the auditor general.

He said that the accountability of the auditor general for Wales should be to the assembly as a whole, not to the government or the governing majority.

The UK Comptroller and Auditor General Amyas Morse said that it was "very important" that the parties knew what their role was and that the current proposed legislation was "too fuzzy".

"You've got to have somebody making the decisions and I think that should be the auditor general.

"You've got to make it clear- there are decisions for me and there are decisions for the board."

Read this in Welsh

Public Accounts Committee membership


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