http://www.legislation.gov.uk/ukpga/2014/2/section/16/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 43 Section 16 provides the Secretary of State with the power to make regulations about resignation or removal of a local auditor from office. These regulations may specify what is required from an auditor (and in turn from the relevant authority) in the process of the auditor’s resignation, and when that resignation can take effect. They may also specify what actions are required, and by whom (such as the local auditor, relevant authority, and auditor panel) to remove a local auditor from office, and following that removal from office. Subsection (4) allows for the Secretary of State to take some or all of the steps in respect of the removal of a local auditor from office in respect of health service bodies. Subsection (5) provides that regulations may apply the provisions for the Secretary of State to appoint, or direct a relevant authority to appoint, a local auditor, to circumstances following the resignation or removal of a local auditor.