Paragraph 2 Appointment of local auditor

Section 7 applies, in relation to an opted in authority which is an exempt authority, as if for subsections (1) to (4) there were substituted—

“(1)

Subject to subsection (3), the specified person responsible for appointing the local auditor to audit the accounts of an opted in authority which is an exempt authority is not required to appoint an auditor unless the specified person receives from a local government elector—

(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).

(2)

Where a request or an objection is received in accordance with subsection (1), the specified person must appoint an auditor as soon as practicable, and in any event within the period of 4 weeks beginning with the day that the request or objection is received.

(3)

The local auditor must be appointed only for the financial year to which the request or the objection relates.

(4)

Where the specified person appointed a local auditor because the authority ceased to be an exempt authority in accordance with regulation 9(4) of the Local Audit (Smaller Authorities) Regulations 2015, that auditor may remain in office if the authority becomes an exempt authority again in accordance with regulation 9(5) of those Regulations, but the auditor’s term of appointment must be amended if necessary to meet the requirement in subsection (3).

(5)

Subsection (3) does not prevent the specified person from re-appointing a local auditor.”.

Section 7 applies in relation to an opted in authority which is an exempt authority as if subsections (6) and (8) were omitted.