Regulation 20 Resignation and removal of auditors

(1)

The Local Audit (Auditor Resignation and Removal) Regulations 2014^f1 are—

(a)

in relation to opted in authorities, disapplied;

(b)

in relation to smaller authorities which are not opted in authorities, modified as follows—

(i)

omit the definition of “supervisory body” in regulation 1(2);

(ii)

omit the words in regulation 7(5)(a) after the words “auditor panel” to the end of sub-paragraph (a); and

(iii)

omit regulation 8.

(2)

A specified person may remove a local auditor which it appointed from office before the expiry of the term of that office.

(3)

Subject to paragraph (5), when a local auditor appointed by a relevant specified person to an opted in authority leaves office, whether through—

(a)

resignation by the auditor from office, or

(b)

removal by the specified person of the auditor from office,

the relevant specified person must appoint a new local auditor to that opted in authority as soon as practicable after the auditor leaves office.

(4)

Paragraph (5) applies where a local auditor appointed to an opted in authority, which is an exempt authority, leaves office, whether through—

(a)

resignation by the auditor from office, or

(b)

removal by the specified person of the auditor from office.

(5)

Regulation 18(3) and (4) apply in relation to a local auditor to an authority, so long as it remains an exempt authority, where the relevant specified person has not received in the financial year for which the auditor was appointed—

(a)

a request for an opportunity to question the auditor about the authority’s accounting records under section 26(2); or

(b)

an objection under section 27(1).

(6)

Before appointing an auditor under paragraph (3), the specified person must consult the authority about the proposed appointment.

(7)

An opted in authority which is not an exempt authority must, within the period of 28 days beginning with the day on which an appointment under paragraph (3) is notified to the authority by the relevant specified person, publish a notice that—

(a)

states that the relevant specified person has made the appointment,

(b)

identifies the local auditor that has been appointed, and

(c)

specifies the period for which the local auditor has been appointed.

(8)

The notice must be published—

(a)

if the authority has a website, on its website;

(b)

otherwise, in such manner as the authority thinks is likely to bring the notice to the attention of persons who live in its area.

(9)

The authority must exclude from the notice information whose disclosure would prejudice commercial confidentiality, unless there is an overriding public interest in favour of its disclosure.

Annotations

Footnotes

f1: S.I. 2014/1710.