Regulation 9 Appointment of a local auditor following removal or resignationI1
England and Wales
Where a local auditor resigns or is removed from office, the relevant authority must, within three months of the date on which the local auditor ceases to hold office, appoint a replacement local auditor to audit its accounts.
If a relevant authority fails to comply with paragraph (1) it must immediately inform the Secretary of State of that fact.
Where a relevant authority fails to comply with paragraph (1) the Secretary of State may—
direct the authority to appoint the auditor named in the direction; or
appoint a local auditor on behalf of the authority.
Section 12(3), (4) and (5) of the Act applies to a direction given or appointment made by the Secretary of State under paragraph (3) with the following modifications—
the reference in subsection (3) of section 12 to subsection (2)(b) of that section is to be read as a reference to paragraph (4)(b) of this regulation;
references to subsection (2) of section 12 are to be read as references to paragraph (4) of this regulation;
the reference in subsection (5) of section 12 to subsection (4) of that section is to be read as a reference to that subsection as applied by this paragraph.
Annotations
Textual amendments
- F1
Words in Regulations substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), reg. 1(2), Sch. para. 1
- F2
Words in Regulations substituted (6.11.2023) by The Health and Care Act 2022 (Further Consequential Amendments) (No. 2) Regulations 2023 (S.I. 2023/1071), reg. 1(1), Sch. para. 1