The Local Audit (Smaller Authorities) Regulations 2015

Appointment of local auditor

3.—(1) Section 7 applies in relation to an opted in authority which is not an exempt authority—

(a) as if for subsection (1) there were substituted—

“(1) Subject to subsection (1A), the specified person must, not later than 31st December in the preceding financial year, appoint a local auditor to audit the accounts of any opted in authority for which it is responsible for appointing the local auditor for a financial year.

(1A) Where an opted in authority was an exempt authority but the authority ceased to be an exempt authority in accordance with regulation 9(4) of the Local Audit (Smaller Authorities) Regulations 2015, the specified person responsible for appointing that authority’s local auditor must appoint a local auditor to audit the authority’s accounts—

(a) in accordance with subsection (1) if the notice given in accordance with regulation 9(8)(a) of those Regulations is given at least four weeks prior to 31st December in the preceding financial year; and

(b) if such notice is given less than four weeks before 31st December in the preceding financial year, as soon as reasonably practicable, and in any event within the period of four weeks beginning with the day that the request or objection is received.”;

(b) as if in subsection (2)—

(i) for “A relevant authority” there were substituted “The specified person”;

(ii) for “its accounts” there were substituted “the accounts”; and

(iii) in paragraph (b) for “the authority” there were substituted “the specified person”;

(c) as if in subsection (3) for “the relevant authority” there were substituted “the specified person”;

(d) as if in subsection (6) for “a relevant authority” there were substituted “an authority”; and

(e) as if subsection (8) were omitted.