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Audit Commission Act 1998

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This is the original version (as it was originally enacted).

16Right to make objections at audit

(1)At each audit of accounts under this Act, other than an audit of accounts of a health service body, a local government elector for an area to which the accounts relate, or any representative of his, may attend before the auditor and (in accordance with subsection (2)) make objections—

(a)as to any matter in respect of which the auditor could take action under section 17 or 18; or

(b)as to any other matter in respect of which the auditor could make a report under section 8.

(2)No objection may be made under subsection (1) unless the auditor has received written notice of the proposed objection and of the grounds on which it is to be made.

(3)An elector sending a notice to an auditor for the purposes of subsection (2) shall at the same time send a copy of the notice to the body whose accounts are being audited.

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