http://www.legislation.gov.uk/ukpga/2014/2/section/9/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 29 Section 9 requires each relevant authority to have an auditor panel to exercise the functions of an auditor panel under the Act. Subsection (2) excludes Chief Constables and the Commissioner of Police of the Metropolis from the requirement to have an auditor panel. This is because they will be audited by the auditor appointed to audit the relevant Police and Crime Commissioner’s accounts (or the Mayor’s Office for Policing and Crime’s accounts in the case of London). Subsection (3) gives effect to Schedule 4, which sets out further provisions around the constitution of auditor panels.