Regulation 4 Further functions of auditor panels: non-audit servicesI1
England and Wales
The auditor panel must—
advise on the contents of a health service body’s policy on the purchase from the body’s local auditor, of non-audit services; and
approve such a policy.
The policy mentioned in paragraph (1) must include—
the circumstances or manner in which the health service body may or may not purchase non-audit services from the body’s local auditor; and
the circumstances or manner in which the health service body may ask the auditor panel for advice.
In this regulation, “non-audit services” in relation to a health service body means services provided by the health service body’s local auditor to the body other than in the exercise of the functions of the local auditor under the Local Audit and Accountability Act 2014.