Regulation 20 Publication of annual audit letter or auditor’s annual reportF6

Where F1... a relevant authority receives any audit letter F2or auditor’s annual report from the local auditor, the members of the relevant authority, or, in the case of a Category 1 authority, a committee of that authority, must meet to consider that letter F3or report as soon as reasonably practicable.

Following consideration of the letter F4or report in accordance with paragraph (1) the authority must—