Regulation 3 Resignation of local auditorI1

England and Wales

(1)

A local auditor resigning from that office other than in compliance with section 1215(1) of the 2006 Act^f1 must give notice of resignation in writing to the relevant authority.

(2)

A notice of resignation under paragraph (1) is not effective unless accompanied by a statement in writing of—

(a)

the reasons for the local auditor ceasing to hold office;

(b)

any matters connected with the local auditor ceasing to hold office that the local auditor considers need to be brought to the attention of the relevant authority or the relevant authority’s auditor panel.

(3)

An effective notice of resignation under paragraph (1) takes effect—

(a)

where—

(i)

the resignation arises as a result of rules and practices designed to ensure local audit work is conducted properly and with integrity^f2, and

(ii)

the notice specifies a date on which the resignation takes effect which is a date less than 28 days after the date of the notice,

on the date specified in the notice;

(b)

in any other case, 28 days after the date of the notice.

(4)

The relevant authority must, as soon as is practicable after receiving—

(a)

notice in writing under section 1215(1) of the 2006 Act; or

(b)

an effective notice of resignation under paragraph (1),

give a copy of the notice (and, where applicable, the statement referred to in paragraph (2)) to the authority’s auditor panel.

(5)

The relevant authority must, within the period of 28 days beginning with the date on which the authority receives the statement referred to in paragraph (2)—

(a)

send a response to the local auditor and a copy of the response to the relevant authority’s auditor panel; and

(b)

publish the statement and the response—

(i)

if the relevant authority has a website, on its website;

(ii)

otherwise, in accordance with regulation 1(3).

(6)

A relevant authority must exclude from the statement and response published under paragraph (5) information whose disclosure would prejudice commercial confidentiality, unless there is an overriding public interest in favour of disclosure.

Annotations

Commencement

I1: Reg. 3 in force at 1.4.2015, see reg. 1(1)

Footnotes

f1: Section 1215(1) of the 2006 Act applies to local audit by virtue of paragraphs 1, 2 and 6 of Schedule 5 to the 2014 Act and provides that a local auditor must resign from office with immediate effect if it becomes prohibited from acting by section 1214 of the Act (as substituted by paragraphs 1 and 5 of Schedule 5 to the 2014 Act).
f2: See paragraph 9(1)(a) of Schedule 10 to the 2006 Act, applied with modifications by paragraphs 1, 2 and 28 of Schedule 10 to the 2014 Act.