Paragraph 6 Requirement to have auditor panel

Section 9 applies in relation to a smaller 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 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 a specified person; or

(c)
matters relating to an audit carried out by an auditor appointed by a specified person.”.