Explanatory note

These Regulations are made under the Local Audit and Accountability Act 2014 (“the 2014 Act”). They make provision for the constitution of auditor panels in respect of certain health service bodies.

Regulation 2 makes provision for remuneration and allowances of auditor panels.

Regulation 3 makes provision for the proceedings and validity of proceedings of the auditor panel.

Regulation 4 makes provision for further functions of auditor panels. In particular, regulation 4(1) and (2) makes provision for the auditor panel to advise on the contents of the health service body’s policy on the purchase of “non-audit services” from the body’s local auditor and to approve such a policy.

Regulation 5(1) and (2) makes provision for requirements as to independence in respect of the chair and other members of the auditor panel and also makes provision for membership of auditor panels and in particular the minimum number of members of such a panel. Regulation 5(3) and (4) makes provision for the appointment of members of the auditor panel. Regulation 5(5) makes provision for the removal and resignation of members of the auditor panel and of its chair.

Regulation 6 sets out the factors that the health service body must have regard to when deciding whether a prospective member of the auditor panel is independent.

A full impact assessment has been produced in relation to the relevant provisions of the 2014 Act and a copy is available at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/349418/2014_FINAL_Local_Audit_IA.pdf

A full Impact Assessment has not been produced for this instrument as no additional impact on the private sector or voluntary sector is foreseen.