Immediate and other reports in the public interest
This section has no associated Explanatory Memorandum
9. In auditing accounts of a local government body in accordance with this Part, a local government auditor shall consider—
(a)whether, in the public interest, he should make a report on any matter coming to his notice in the course of the audit, in order for it to be considered by the body concerned or brought to the attention of the public, and
(b)whether the public interest requires any such matter to be made the subject of an immediate report rather than of a report to be made at the conclusion of the audit.