http://www.legislation.gov.uk/ukpga/2014/2/section/10/notesExplanatory Notes to Local Audit and Accountability Act 2014Department for Communities and Local GovernmentDepartment of HealthKing's Printer of Acts of Parliament2018-08-23 2 30 January 2014 35 Section 10 sets out the main functions of an auditor panel and gives a power to the Secretary of State in subsection (8) to make regulations that may set out further details about these functions, give additional functions to an auditor panel or allow a relevant authority to give additional functions to an auditor panel. The auditor panel must advise the relevant authority on maintaining an independent relationship with its auditor and on selection and appointment of its auditor. Subsections (9) and (10) require the relevant authority to publish advice from its auditor panel, with subsections (10)(b) and (10)(c) making provision for publishing such advice in respect of health service bodies. Subsection (11) provides that this must exclude information likely to prejudice commercial confidentiality, unless there is an overriding public interest in its disclosure. Subsections (12) and (13) provide that the auditor panel must take account of any guidance the Secretary of State issues in relation to the exercise of its functions, as must the relevant authority in exercising its functions in relation to its auditor panel.