Section 32B Independence requirementF1

(1)

A person (“P”) may not act as a local auditor if any of subsections (2), (4), (5) or (6) applies in relation to P and the relevant authority whose accounts are to be audited.

(2)

This subsection applies if—

(a)

P is a member or officer of the relevant authority,

(b)

where the relevant authority is a corporation sole, P is the holder of that office,

(c)

P is a partner or employee of a person within paragraph (a) or (b), or

(d)

P is a partnership of which a person within paragraph (a) or (b) is a partner.

(3)

In relation to a relevant authority that is an integrated care board, subsection (2)(a) has effect as if “or officer” were omitted.

(4)

This subsection applies if—

(a)

the relevant authority is an NHS trust, and

(b)

P is a director of that NHS trust.

(5)

This subsection applies if P is—

(a)

a person elected or appointed—

(i)

as an entity connected with the relevant authority,

(ii)

to such an entity, or

(iii)

to an office of such an entity,

(b)

an employee of such an entity,

(c)

a partner or employee of a person within paragraph (a) or (b), or

(d)

a partnership of which a person within paragraph (a) or (b) is a partner.

(6)

This subsection applies if there exists a connection of a prescribed description between P and the relevant authority.

(7)

In subsection (6), “prescribed” means prescribed by regulations made by the Secretary of State.

(8)

A description of connection prescribed under subsection (6) may be direct or indirect (and so may involve, for instance, chains of connection leading from the relevant authority to P by way of one or more interposed persons).

Annotations

Textual amendments

F1: Pt. 5A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(1)(6), Sch. 36 para. 21