Local Audit and Accountability Act 2014

Options for auditor panels

1 (1) The auditor panel of a relevant authority (“R”) must be—

(a) a panel appointed as an auditor panel by R,

(b) a panel appointed as an auditor panel by R and one or more other relevant authorities,

(c) a committee of R to which sub-paragraph (2) applies, or

(d) a panel to which sub-paragraph (3) applies.

(2) This sub-paragraph applies to a committee of R (however described) which has not been appointed as an auditor panel if—

(a) R determines that the committee should be R’s auditor panel,

(b) the committee agrees to be R’s auditor panel, and

(c) the committee complies with the other provisions applying to auditor panels made by or under this Schedule.

(3) This sub-paragraph applies to a panel if—

(a) the panel is (by virtue of any of paragraphs (a) to (c) of sub-paragraph (1)) the auditor panel of a relevant authority other than R,

(b) R determines that the panel should be R’s auditor panel,

(c) the panel agrees to be R’s auditor panel, and

(d) the panel complies (as regards R) with the other provisions applying to auditor panels made by or under this Schedule.

(4) References in sub-paragraphs (1) and (2) to a committee of R include a sub-committee of a committee of R.

(5) The function of appointing a panel or making a determination under this paragraph is to be exercised in the case of the Greater London Authority by the Mayor of London and the London Assembly acting jointly on behalf of the Authority.

(6) The function of appointing a panel or making a determination under this paragraph is to be exercised in the case of a parish meeting by the parish meeting itself (and not by its chairman on behalf of the parish meeting).