art 2 Approved European body of accountants
(1) Each of the bodies mentioned in paragraph (2) is an approved European body of accountants for the purposes of section 19(9) of the Public Audit (Wales) Act 2013. (2) The bodies referred to in paragraph (1) are— (a) the Chartered Institute of Public Finance and Accountancy; and (b) the Chartered Institute of Management Accountants.