17E+WFor section 1249 (supplementary provision about second audits) substitute—
“1249Supplementary provisions about second audits
(1)If a person accepts an appointment, or continues to act, as a local auditor of the accounts of a relevant authority at a time when the person knows the person is not appropriate, the relevant authority may recover from the person any costs incurred by it in complying with the requirements of section 1248.
For this purpose “appropriate” is to be construed in accordance with subsection (3) of that section.
(2)Where a second audit is carried out under section 1248, any statutory or other provision applying in relation to the first audit applies also, in so far as practicable, in relation to the second audit.”
Commencement Information
I1Sch. 5 para. 17 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)