Regulation 13 Appointment of local auditors to opted in authoritiesI1
England and Wales
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Before appointing a local auditor to an opted in authority, an appointing person must consult the authority about the proposed appointment.
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—
the financial year in which the authority becomes an opted in authority; and
any previous financial year of the compulsory appointing period, for which an audit has not been completed.
Annotations
Textual amendments
- F1
Reg. 13(1) omitted (16.2.2022) by virtue of The Local Audit (Appointing Person) (Amendment) Regulations 2022 (S.I. 2022/69), regs. 1(1), 2(2)(a) (with reg. 1(3))
- F2
Reg. 13(2) omitted (16.2.2022) by virtue of The Local Audit (Appointing Person) (Amendment) Regulations 2022 (S.I. 2022/69), regs. 1(1), 2(2)(a) (with reg. 1(3))
- F3
Reg. 13(4) inserted (16.2.2022) by The Local Audit (Appointing Person) (Amendment) Regulations 2022 (S.I. 2022/69), regs. 1(1), 2(2)(b) (with reg. 1(3))