Turn the raw legal text into a practical explanation grounded in Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014.

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#### 44 Audit of annual financial statements (1) After preparing the annual financial statements for the Audit Office under section 42 of the Public Governance, Performance and Accountability Act 2013, the Auditor‑General must give the statements to the Independent Auditor. (2) The Independent Auditor must audit the statements in accordance with section 43 of that Act. (3) For these purposes, references in sections 42 and 43 of that Act to the Auditor‑General are taken to be references to the Independent Auditor. 48 Section 50 Repeal the section, substitute:

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Section 44 - Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 - Audit of annual financial statements — Zoe