Part 8Local services: inspection and audit
Chapter 2Audit Commission and auditors: functions and procedure
Miscellaneous
162Appointment of auditor to carry out agreed audits
(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”.