http://www.legislation.gov.uk/ukpga/2014/2/section/16/enactedLocal Audit and Accountability Act 2014enKing's Printer of Acts of Parliament2019-10-31
Local Audit and Accountability Act 2014specified provision(s)The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016art. 2Local Audit and Accountability Act 2014ActThe Surrey (Structural Changes) Order 2026art. 28(2)(a) 40(2)(a)art. 1(1)
Part 3Appointment etc of local auditorsResignation 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.