The Local Audit (Smaller Authorities) Regulations 2015

Appointment of local auditors to opted in authorities

18.—(1) Subject to paragraph (3), the relevant specified person must appoint a local auditor to conduct the audit of the accounts of each opted-in authority for the appropriate period.

(2) The appropriate period is—

(a) for an authority which is an opted in authority by virtue of regulation 11, the compulsory appointing period;

(b) for an authority which is an opted in authority by virtue of regulation 14 or 15, the remainder of the current compulsory appointing period beginning with the day on which the authority became an opted in authority.

(3) Before appointing a local auditor to an opted in authority, a specified person must consult the authority about the proposed appointment.

(4) In the case of an exempt authority, and subject to paragraph (6), a relevant specified person is only required to appoint a local auditor to audit its accounts after receipt from a local government elector of—

(a) a request for an opportunity to question the auditor about the authority’s accounting records under section 26(2); or

(b) an objection under section 27(1).

(5) Where a request or objection is received in accordance with paragraph (4), the specified person must appoint an auditor as soon as practicable and in any event within the period of four weeks beginning with the date that the request or objection is received.

(6) The local auditor must only be appointed for the financial year to which the request or objection relates.

(7) Where the specified person appointed a local auditor because the authority ceased to be an exempt authority in accordance with regulation 9(4), that auditor may remain in office if the authority becomes an exempt authority again in accordance with regulation 9(5), but the auditor’s term of appointment must be amended if necessary to meet the requirement in paragraph (6).

(8) Paragraph (7) does not prevent the specified person from re-appointing a local auditor.