Paragraph 4 Requirement to have auditor panelI1

in subsection (1) after “relevant authority” there were inserted “other than an opted in authority”; and

after subsection (1) there were inserted—

“(1A)

An opted in authority may have an auditor panel at any time, but that panel must not be consulted about—

(a)

whether or not the authority is to become an opted in authority;

(b)

matters relating to an auditor appointed by an appointing person; or

(c)

matters relating to an audit carried out by an auditor appointed by an appointing person.”.