Local Audit and Accountability Act 2014

Disclosure with consent of local auditor

4 (1) A person who does not fall within paragraph 3 may also disclose information to which this Schedule applies in accordance with consent given by a local auditor under this paragraph.

(2) A person requesting consent (“the applicant”) must make a request for consent which—

(a) is in writing,

(b) states the name of the applicant and an address for correspondence,

(c) describes the information in relation to which consent is requested, and

(d) identifies the person to whom the information will be disclosed.

(3) Consent must be given except where the disclosure would, or would be likely to, prejudice the effective performance of a function imposed or conferred on a local auditor by or under an enactment.

(4) Consent may be given or refused orally or in writing; but where it is given or refused orally the consent or refusal must be confirmed in writing.

(5) A refusal (or, where the refusal is given orally, the confirmation of the refusal) must contain the reasons for the refusal.

(6) A local auditor to whom a request for consent is made must give or refuse consent not later than the twentieth working day following the day on which the request is received.

(7) “Working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.