The Local Audit (Smaller Authorities) Regulations 2015

General duties of auditors

12.  Section 20 applies in relation to an exempt authority as if—

(a) before subsection (1) there were inserted—

“(A1) A local auditor must not carry out an audit of the accounts of an exempt authority unless a local government elector—

(a) requests an opportunity to question an auditor about the authority’s accounting records under section 26(2); or

(b) makes an objection under section 27(1).

(A2) Subject to paragraph (1), the audit of the accounts of an exempt authority is limited to responding appropriately to any—

(a) question raised under section 26(2); or

(b) objection made under section 27(1).”;

(b) in subsection (1)—

(i) for the words “auditing the accounts” to “auditor must” there were substituted “exercising functions under subsection (A2), if a matter comes to the attention of the auditor which the auditor thinks merits further investigation, and it would be proportionate to do so, the local auditor may”;

(ii) for “be satisfied” there were substituted “consider whether”;

(iii) the word “that” at the beginning of paragraphs (a) to (c) were omitted;

(iv) in paragraph (b) the words from “that the statement” to the end were omitted;

(c) subsections (2) to (4) were omitted;

(d) in subsection (5) for “a relevant authority” there were substituted “an exempt authority”;

(e) after subsection (6) there were inserted—

“(7) A local auditor must comply with any directions given by the Secretary of State as to arrangements to monitor the standard of the work of auditors in the performance of audits under this section (including arrangements to inspect that work).

(8) The arrangements mentioned in subsection (7) may include arrangements made by any other person the Secretary of State considers appropriate.”.