[F132CLack of independence arising after appointmentU.K.
This section has no associated Explanatory Notes
(1)Subsection (2) applies if, at any time during the term of office of a local auditor, the auditor becomes prohibited from acting by section 32B.
(2)The auditor must immediately—
(a)resign from office (with immediate effect), and
(b)give notice in writing to the relevant authority concerned that the auditor has resigned by reason of lack of independence.]
Textual Amendments
F1Pt. 5A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(1)(6), Sch. 36 para. 21