Local Audit and Accountability Act 2014

17 Appointment of auditor by specified person

(1) The Secretary of State may by regulations make provision for and in connection with the appointment, by a person (an “appointing person”) specified by the Secretary of State, of a local auditor to audit the accounts of a relevant authority to which the regulations apply.

(2) Regulations under subsection (1) may, in particular—

(a) make provision about the persons that may be specified as an appointing person;

(b) make provision about the procedure for specifying a person and for an appointing person’s specification to come to an end in prescribed circumstances;

(c) make provision about the consequences of an appointing person’s specification coming to an end, including—

(i) for the exercise of functions by the Secretary of State, and

(ii) for the transfer of the person’s rights and liabilities arising by virtue of the regulations to the Secretary of State or another appointing person;

(d) confer functions on an appointing person, including in relation to—

(i) the appointment of local auditors under the regulations,

(ii) the activities of such auditors, and

(iii) the resignation or removal from office of such auditors;

(e) require an appointing person to consult prescribed persons before exercising prescribed functions.

(3) Regulations under subsection (1) may, in particular—

(a) make provision about the relevant authorities to which the arrangements under the regulations apply, including provision for them to apply to an authority that has opted into them or has not opted out of them;

(b) make provision about the procedures to be followed in relation to opting into or out of those arrangements;

(c) impose duties on relevant authorities to which those arrangements apply, including duties as to—

(i) the payment of fees to the appointing person in respect of an audit carried out by a local auditor appointed by that person, and

(ii) the provision of information to the appointing person.

(4) Provision made by regulations under subsection (1) by virtue of subsection (3)(c)(i) may, in particular—

(a) provide for fees to be paid in accordance with a scale or scales of fees specified by the appointing person, and

(b) provide for the payment in prescribed circumstances of a larger or smaller fee than is specified by the appropriate scale.

(5) Regulations under subsection (1) may, in particular, make provision about the functions of a local auditor appointed by an appointing person.

(6) Regulations under subsection (1) may, in particular, make provision for the appointment of a local auditor of the accounts of a relevant authority to which arrangements made by the regulations apply where the appointing person does not make an appointment under the regulations.

(7) Provision made by regulations under subsection (1) by virtue of subsection (6) may, in particular, provide for the appointment to be made by the authority or the Secretary of State.

(8) Regulations under subsection (1) may, in particular provide—

(a) for any provision of, or made under, this Part not to apply, or to apply with modifications, in relation to a relevant authority to which regulations under that subsection apply;

(b) for any other provision of, or made under, this Act not to apply, or to apply with modifications, in consequence of provision made by regulations under that subsection.

(9) Subsection (8) applies to a provision of or made under this Act even if it makes specific provision about a relevant authority to which the regulations apply.

(10) In this section “prescribed” means prescribed by regulations under subsection (1).