F1Part 5ALocal audit: further provision
Independence of auditors
32CLack of independence arising after appointment
(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.