• rhagnodi bod yn rhaid i Archwilydd Cyffredinol Cymru gyhoeddi cod ymarfer archwilio sy’n berthnasol i’w holl swyddogaethau archwilio ariannol a gwerth am arian (Adran 10);
• prescribe that the Auditor General for Wales must issue a code of audit practice applicable to all the his or her financial audit and value for money functions (Section 10);