• creu corff corfforaethol newydd o’r enw Swyddfa Archwilio Cymru gydag amrywiaeth o swyddogaethau gan gynnwys cyflogi staff, dal cyllideb, darparu gwasanaethau, codi ffioedd, cynllunio ac adrodd (Adrannau 13 – 16, 19, 23 - 28);
• create a new corporate body called the Wales Audit Office with a range of functions including employing staff, budget-holding, provision of services, charging of fees, planning and reporting (Sections 13 – 16, 19, 23 - 28);