# The Local Audit (Appointing Person) Regulations 2015, Regulation 13: Appointment of local auditors to opted in authorities

Extent: E+W

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Before appointing a local auditor to an opted in authority, an appointing person must consult the authority about the proposed appointment.
(4) Where an authority becomes an opted in authority by virtue of either regulation 10 or 11, the appointing person may appoint a local auditor to audit the accounts of the authority in relation to—
(a) the financial year in which the authority becomes an opted in authority; and
(b) any previous financial year of the compulsory appointing period, for which an audit has not been completed.

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Source: https://www.legislation.gov.uk/uksi/2015/192/regulation/13 (the official version)
Page: https://openlegislation.uk/local-audit-appointing-person-regulations-2015/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.