# The Local Audit (Appointing Person) Regulations 2015, Paragraph 4: Requirement to have auditor panel


Section 9 applies in relation to an opted in authority as if—
(a) in subsection (1) after “relevant authority” there were inserted “other than an opted in authority”; and
(b) after subsection (1) there were inserted—
“(1A) An opted in authority may have an auditor panel at any time, but that panel must not be consulted about—
(a) whether or not the authority is to become an opted in authority;
(b) matters relating to an auditor appointed by an appointing person; or
(c) matters relating to an audit carried out by an auditor appointed by an appointing person.”.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126134/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-local-audit-appointing-person-regulations-2015/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.