# The Local Audit (Appointing Person) Regulations 2015, Paragraph 2: Appointment of local auditor


Section 7 applies in relation to an opted in authority as if—
(a) for subsection (1) there were substituted—
“(1) The appointing person must appoint a local auditor to audit the accounts of an opted in authority for a financial year not later than 31st December in the preceding financial year.”;
(b) in subsection (2)—
(i) for “A relevant authority” there were substituted “The appointing person”;
(ii) for “its accounts” there were substituted “the accounts”; and
(iii) in paragraph (b) for “the authority” there were substituted “the appointing person”;
(c) in subsection (3) for “the relevant authority” there were substituted “the appointing person”; and
(d) subsection (8) were omitted.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126134/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-local-audit-appointing-person-regulations-2015/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.