Local Audit and Accountability Act 2014

[F1 32D Second audits where first auditor ineligible U.K.

(1) This section applies where a person appointed as a local auditor of the accounts of a relevant authority (“the first auditor”) was not an eligible person for any part of the period during which the audit was conducted.

(2) The Local Audit Office may direct the relevant authority to retain an eligible person—

(a) to conduct a second audit of the accounts in question, or

(b) to review the first audit and to report (giving reasons) on whether a second audit of those accounts is needed.

(3) If a report under subsection (2)(b) states that a second audit is needed, the relevant authority must take such steps as are necessary for the carrying out of that audit.

(4) If the first auditor is or was on a local audit register kept by an external registration body—

(a) the Local Audit Office must send to that body a copy of any direction under subsection (2), and

(b) the relevant authority must send to that body a copy of any report under subsection (2)(b).

(5) A direction under subsection (2) may specify when the authority must comply with—

(a) the requirements of the direction, or

(b) any requirement of subsection (3) or (4)(b).

(6) A person appointed under this section to conduct a second audit of the accounts of a parish meeting, or to review and report on the first audit of such accounts, must be appointed by the parish meeting itself (and not by its chairman on behalf of the parish meeting).

(7) Where a second audit is carried out under this section, any statutory or other provision applying in relation to the first audit applies also, so far as practicable, in relation to the second audit.

(8) If the first auditor accepted appointment, or acted as the local auditor, with knowledge of not being an eligible person, the relevant authority may recover from the first auditor any costs incurred by it in complying with the requirements of this section.

(9) For the purposes of this section, a person is “eligible” if the person—

(a) is a registered local audit provider or the Local Audit Office, and

(b) is not prohibited by section 32B from acting as the local auditor of the relevant authority concerned.]

Textual Amendments

F1 Pt. 5A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(1)(6), Sch. 36 para. 21