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Section 6F Scrutiny of Local Audit Office as audit providerF1

(1)

This section applies if the Local Audit Office decides that it is to carry out audits under this Act.

(2)

The Office must put in place arrangements under which its audit practice will be monitored, inspected and reported on by persons acting independently of the Office.

(3)

The Office must send to the Secretary of State reports made to it under the arrangements.

Annotations

Textual amendments

F1

Pt. 2A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 90(1), 108(1)(6)