Part 3

Appointment etc of local auditors

Resignation and removal of local auditor
16
1
The Secretary of State may by regulations make provision about—
a
the resignation of a local auditor of the accounts of a relevant authority from that office;
b
the removal of a local auditor of the accounts of a relevant authority from that office before the expiry of the term of that office.
2
Regulations under subsection (1)(a) may, in particular, make provision about—
a
the steps that must be taken by a person who is a local auditor to resign from that office;
b
the time at which the resignation takes effect;
c
the steps that must be taken in connection with the resignation by the relevant authority;
d
the role of the authority's auditor panel or of a recognised supervisory body in connection with the resignation;
e
the steps that must be taken by the relevant authority after the resignation.
3
Regulations under subsection (1)(b) may, in particular, make provision about—
a
the steps that must be taken to remove a local auditor from that office;
b
the person or persons by whom those steps must be taken and the way in which they must be taken;
c
the steps that may be taken by the local auditor in connection with the local auditor's removal from that office;
d
the role of the relevant authority's auditor panel or of a recognised supervisory body in connection with the removal of the local auditor from that office;
e
the steps that must be taken by the relevant authority after the removal of the local auditor from that office.
4
Regulations under subsection (1)(b) which make provision about the matter in subsection (3)(b) may provide, in relation to a local auditor of the accounts of a health service body, that some or all of the steps may be taken by the Secretary of State.
5
Regulations under subsection (1) may, in particular—
a
make provision for the Secretary of State to appoint, or direct the relevant authority to appoint, a replacement local auditor;
b
make provision that permits or requires, or enables the Secretary of State to permit or require, that appointment to have effect for a limited period or limited purposes only.
6
Regulations under subsection (1) which make provision as mentioned in subsection (5)(a) may apply section 12(3), (4) or (5) with modifications to a direction given or appointment made by the Secretary of State under such regulations.
7
Regulations under subsection (1) that confer functions on a recognised supervisory body may make provision about the supply to the body by a relevant authority of documents or information relating to the resignation or removal of a local auditor.
S. 16 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(m)
S. 16 in force at 4.4.2014 for specified purposes by S.I. 2014/900, art. 2(b)