C2Part VII Finance
Accounts and audit
C397 Establishment of Commission for Local Authority Accounts in Scotland.
1
There shall be established a body, to be known as the F1Accounts Commission for Scotland (hereafter in this Part of this Act referred to as “the Commission”), which shall consist of such number of members, not being more than F2twelveor less than F2six, as the Secretary of State may determine, and the members shall be appointed by the Secretary of State after consultation with such associations of local authorities F3. . . as appear to him to be concerned and with such other organisations or persons as he may think appropriate.
2
The Commission shall have the following functions, that is to say—
a
securing the audit of all accounts of
F4i
local authorities
F7iii
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F5iv
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F5v
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in accordance with the provisions of this Part of this Act;
b
considering all reports made in accordance with the said provisions and investigating all matters raised by any such report;
c
d
e
functions conferred by sections 97A and 97B of this Act.
F122AA
Any function of the Commission may be exercised on behalf of the Commission by any person (whether or not a member of the staff of Audit Scotland) authorised by the Commission to do so.
2AB
Subsection (2AA) above does not apply in relation to the following functions—
a
considering reports in pursuance of subsection (2)(b) above,
b
appointing an auditor under subsection (6) below,
c
deciding who is to audit any account, or class of account, in pursuance of this Part of this Act,
d
deciding whether to undertake or promote a study under section 97A or 105A of this Act.
2AC
Subsections (2AA) and (2AB) above do not affect the responsibility of the Commission for the exercise of their functions.
F132A
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F142B
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C13
The Secretary of State may, after consultation with the Commission, with such associations of local authorities F15. . . as appear to him to be concerned and with such other organisations or persons as he may think appropriate, give to the Commission directions of a general character as to the discharge of their functions and the Commission shall give effect to any direction so given.
4
There shall be a Controller of Audit who shall be appointed by the Commission after consultation with, and subject to the approval of, the Secretary of State F16. . ..
F174AA
The Controller of Audit shall, by virtue of appointment as such, be a member of the staff of Audit Scotland unless that person is also the Auditor General for Scotland.
4A
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F184B
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F184C
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F184D
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F194E
The Secretary of State may supply to the Commission any information held by him which relates to housing benefit or council tax benefit and which appears to him to be relevant to the exercise of any of the functions of the Commission.
5
The provisions of Schedule 8 to this Act shall have effect in relation to the Commission.
6
In this Part of this Act “auditor” includes F20(a) the Controller of Audit, F20(b)F21members of the staff of Audit Scotland, being professional accountants, and F20(c) . . . auditors appointed by the Commission for the purpose of conducting audits or, as the case may be, a particular audit, under this Part of this Act, F22 . . . F23. . .
F246A
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F257
A person shall not be appointed as auditor by the Commission under subsection (6) above unless–
a
he is eligible for appointment as a F26statutory auditor under Part 42 of the Companies Act 2006 ; or
F27b
he is a member of a body of accountants established in the United Kingdom or another EEA State.
F287A
In subsection (7), “EEA State” means a member State, Norway, Iceland or Lichtenstein.
Pt. VII (ss. 93-122) modified by S.I. 1975/930, regs. 2, 3 and Water (Scotland) Act 1980 (c. 45), s. 48(1)
Pt. VII (ss. 93-122) extended by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2, 103:2), s. 25(2), Sch. 5 Pt. II para. 22(b)
Pt. VII (ss. 93-122) applied and power to modify conferred (6.3.1992) by Local Government Finance Act 1992 (c. 14), s. 107, Sch. 11 Pt. II para. 23(b).
Pt. VII (ss. 93-122) extended (6.3.1992) by Local Government Act 1992 (c. 19), s. 29(1).
Pt. VII (ss. 93-122) applied (27.5.1997) by 1997 c. 8, ss. 261(3)(4), 278(2)