Valid from 31/01/2008
Valid from 01/04/2008
In section 3(6) of the Audit Commission Act 1998 (c. 18) (appointment of firm as auditor) for “each of its members” substitute “ the appointment provides that the audit may be conducted only by a member or employee of the firm who ”.
Valid from 01/04/2008
(1)Section 15 of the Audit Commission Act 1998 (inspection of documents and questions at audit) is amended as follows.
(2)In subsection (3) for “about a member of the staff of the body whose accounts are being audited” substitute “ within the meaning of subsection (3A) or (4) ”.
(3)After subsection (3) insert—
“(3A)Information is personal information if—
(a)it identifies a particular individual or enables a particular individual to be identified; and
(b)the auditor considers that it should not be inspected or disclosed.”
(4)In subsection (4), for the words from the beginning to “if it” substitute “ Information is personal information if it is information about a member of the staff of the body whose accounts are being audited which ”.
Valid from 01/04/2008
(1)Section 16 of the Audit Commission Act 1998 (right to make objections at audit) is amended as follows.
(2)In subsection (1), for the words from “, or any representative” to “objections” substitute “ may make objections to the auditor ”.
(3)For subsections (2) and (3) substitute—
“(2)An objection under subsection (1) must be sent to the auditor in writing.
(3)At the same time as the objection is sent to the auditor, a copy of the objection must be sent to the body whose accounts are being audited.”
(4)Nothing in this section affects section 16 of the Audit Commission Act 1998 in so far as it relates to accounts prepared for a period beginning before the commencement of this section.
Valid from 01/04/2008
(1)Section 29 of the Audit Commission Act 1998 (agreed audit of accounts) is amended as follows.
(2)In subsection (1), for “undertake the audit of” substitute “ appoint an auditor to audit ”.
(3)After subsection (1) insert—
“(1A)An auditor appointed under subsection (1) may be—
(a)an officer of the Commission,
(b)an individual who is not an officer of the Commission, or
(c)a firm of individuals who are not officers of the Commission.”
(4)In subsection (2), after “the Commission” insert “ , the auditor ”.
Valid from 01/04/2008
In section 29 of the Audit Commission Act 1998 (c. 18) (agreed audit of accounts), after subsection (4) insert—
“(5)Consent for the purposes of subsection (1) may be given in respect of any particular body or description of body.
(6)If the Secretary of State thinks fit he may notify any person of, or publish in any manner—
(a)a consent that he has given for the purposes of subsection (1);
(b)any matter related to the consent.”
(1)The Audit Commission Act 1998 is amended as follows.
(2)In section 49 of that Act (restriction on disclosure of information) omit subsection (1A).
(3)After subsection (2) of that section insert—
“(2A)A person who is, or acts on behalf of a person who is, a public authority for the purposes of the Freedom of Information Act 2000, may also disclose such information—
(a)in accordance with section 41(4); or
(b)in any other circumstances, except where the disclosure would, or would be likely to, prejudice the effective performance of a function imposed or conferred on the person by or under an enactment.
(2B)An auditor who does not fall within subsection (2A), or a person acting on his behalf, may also disclose such information except where the disclosure would, or would be likely to, prejudice the effective performance of a function imposed or conferred on the auditor by or under an enactment.
(2C)A person who does not fall within subsection (2A) or (2B) may also disclose such information in accordance with consent given by the Commission or an auditor.
(2D)Section 49ZA makes further provision about consent for the purposes of subsection (2C).”
(4)In subsection (3) of that section—
(a)for “subsection (1)” substitute “ this section ”;
(b)in paragraph (a), omit “to imprisonment for a term not exceeding six months or” and “or to both; or”;
(c)omit paragraph (b).
(5)After that section insert—
(1)Consent for the purposes of section 49(2C) must be obtained in accordance with this section.
(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 the Commission or an 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 oral, the confirmation of the refusal) must contain the reasons for the refusal.
(6)A person 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.”
(6)Omit section 49A of that Act (disclosure of information by or on behalf of public authorities).
(7)Nothing in this section has effect in relation to a disclosure made before the commencement of this section.
Valid from 01/04/2008
For subsections (1) to (3) of section 51 of the Audit Commission Act 1998 (c. 18) (publication of information by the Audit Commission) substitute—
“(1)The Commission may publish such information as it thinks fit except where the publication would, or would be likely to, prejudice the effective performance of a function imposed or conferred on the Commission or an auditor by or under an enactment.”