Paragraph 2 Appointment of local auditorI1

England and Wales

Section 7 applies in relation to an opted in authority as if—

(a)

for subsection (1) there were substituted—

“(1)
The appointing person must appoint a local auditor to audit the accounts of an opted in authority for a financial year not later than 31st December in the preceding financial year.”;

(b)

in subsection (2)—

(i)

for “A relevant authority” there were substituted “The appointing person”;

(ii)

for “its accounts” there were substituted “the accounts”; and

(iii)

in paragraph (b) for “the authority” there were substituted “the appointing person”;

(c)

in subsection (3) for “the relevant authority” there were substituted “the appointing person”; and

(d)

subsection (8) were omitted.

Annotations

Commencement

I1: Sch. para. 2 in force at 10.2.2015 in accordance with, see reg. 1(1)