http://www.legislation.gov.uk/ukpga/2014/2/section/13/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 38 Section 13 makes provision for cases where a clinical commissioning group (CCG) fails to appoint an auditor. The Act makes separate provision for the situation where a clinical commissioning group, NHS trust or trustees of an NHS trust (see below) fails to appoint an auditor, to take account of the roles of national bodies in the healthcare sector (specifically the NHS Commissioning Board, known as NHS England, and the NHS Trust Development Authority). 39 Subsection (1) provides that the CCG must immediately notify the NHS Commissioning Board (the Board) of a failure to appoint. If the situation is not resolved by 25 March, the Board must notify the Secretary of State. The Secretary of State, once notified, may direct the Board either to direct the CCG to appoint an auditor or appoint one on the CCG’s behalf; or take either of those steps him or herself. The Secretary of State or the Board must inform the CCG, not less than 28 days beforehand, of their intention to direct the CCG to appoint an auditor or to appoint one on the CCG’s behalf and must also consider any representations the CCG makes on the direction or appointment. However, there is provision for the Secretary of State or the Board to act without giving notice or considering representations, if a function would need to be exercised by an auditor within 60 days of a direction to appoint being given or an appointment being made. 40 Paragraphs 8 and 9 of Schedule 13 make similar provision in relation to NHS trusts and trustees of NHS trusts, with those bodies being required to notify the National Health Service Trust Development Agency of a failure to appoint an auditor.