These Regulations make provision about auditor panels established under Part 3 of the Local Audit and Accountability Act 2014 (“the 2014 Act”) by relevant authorities (as to which, see Schedule 2 to that Act). Section 9 of, and Schedule 4 to, the 2014 Act contain provisions about establishment of auditor panels, and section 10 sets out the panel’s functions.

Regulations 2 to 6 make provision about the membership of auditor panels, removal of panel members on disqualification, allowances for panel members and proceedings of panel meetings. Regulation 7 contains more detail about a panel’s functions under section 10(1) to (3) of the 2014 Act. Regulations 8 to 10 apply certain enactments relating to local authorities and local authority committees to auditor panels and appointments to such panels, subject to modifications.

An impact assessment of the effect that the Local Audit and Accountability Act 2014, which this instrument helps implement, will have on the costs of business is available from https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/349418/2014_FINAL_Local_Audit_IA.pdf. No separate assessment was carried out for this instrument.