[F1 Part 5A U.K. Local audit: further provision

Textual Amendments

F1 Pt. 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

Independence of auditors U.K.

32C Lack of independence arising after appointment U.K.

(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.]