Regulation 8 Notification on local auditor ceasing to hold officeI1
England and Wales
The relevant authority must, not later than the end of the period of 14 days beginning with the date on which the local auditor ceases to hold office, notify—
in the case of a major local audit of a relevant authority, the Secretary of State or, where the Secretary of State has designated a body in an order under section 1252 of the 2006 Act, that body;
in any other case, the supervisory body by which the local auditor is recognised,
that the auditor has ceased to hold office as the authority’s local auditor.
Where a local auditor resigns from office other than in compliance with section 1215(1) of the 2006 Act the notification under paragraph (1) must be accompanied by a copy of the statement required by regulation 3(2).