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14.—(1) During a compulsory appointing period, the following authorities have the right to become an opted in authority, in accordance with this regulation—
(a)a newly established smaller authority;
(b)a smaller authority that was a full audit authority at the time the invitation was published under regulation 10(2), but which has subsequently ceased to be a full audit authority; and
(c)a smaller authority to which a relevant specified person should have issued an invitation under regulation 10 but failed to do so.
(2) An authority falling within paragraph (1) may become an opted in authority by giving notice to the relevant specified person of its decision to become an opted in authority; and such notice must specify the authority’s postal address.
(3) An authority which gives a notice under paragraph (2) becomes an opted in authority on the date on which the notice is received by the specified person.
(4) The authority is an opted in authority for the remainder of the compulsory appointing period which is in existence on the date mentioned in paragraph (3).
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