# The Local Audit (Smaller Authorities) Regulations 2015, Regulation 3: Specification of a person to appoint local auditors


(1) The Secretary of State may, in accordance with regulation 4, specify a person to appoint a local auditor to audit the accounts of an opted in authority.
(2) The Secretary of State may specify different persons in relation to different classes of smaller authorities.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126103/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.