{
  "url": "https://openlegislation.uk/local-audit-appointing-person-amendment-regulations-2022/note",
  "json_url": "https://openlegislation.uk/local-audit-appointing-person-amendment-regulations-2022/note.json",
  "legislation": "uksi/2022/69",
  "legislation_title": "The Local Audit (Appointing Person) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/local-audit-appointing-person-amendment-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Local Audit (Appointing Person) Regulations 2015 (S.I. 2015/192) (“the 2015 Regulations”) make provision for the appointment of a local auditor by a person specified by the Secretary of State (“an appointing person”) to audit the accounts of those authorities that choose to opt into such arrangements. The 2015 Regulations also make provision for the appointing person to set fee scales for the audits of opted in authorities and to charge a larger or smaller fee than provided for by the fee scales in prescribed circumstances.\nRegulation 2(2) of this instrument amends regulation 13 of the 2015 Regulations. The amendments remove the requirement for an appointing person to appoint a local auditor to an opted in authority for a specified appropriate period, thereby enabling the appointing person to appoint a local auditor to an opted in authority for one or more financial years at a time, up to five consecutive years (see section 7 of the Local Audit and Accountability Act 2014, modified by Part 2 of the Schedule to the 2015 Regulations). The amendments also make further provision in relation to the appointment of auditors for authorities which become opted in authorities after the start of the compulsory appointing period (see regulation 2 of the 2015 Regulations for the definition of “compulsory appointing period”).\nRegulation 2(3) amends regulation 16 of the 2015 Regulations. The amendments extend the deadline for an appointing person to specify the fee scales for audits until 30th November of the financial year to which the scale of fees relate and provide that the appointing person may not vary the scale of fees in relation to a financial year after that date.\nRegulation 2(4) amends regulation 17 of the 2015 Regulations. The amendments specify the circumstances in which an appointing person may charge a larger or smaller fee than provided by the fee scales, to all or a group of opted in authorities.\nA full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/69/note",
    "retrieved_at": "2026-10-28T22:04:43.507089+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}