Audit Commission Act 1998

25 Extraordinary audit

(1) The Commission may direct an auditor or auditors appointed by it to hold an extraordinary audit of the accounts of a body subject to audit—

(a) if it appears to the Commission to be desirable to do so in consequence of a report made under this Act by an auditor or for any other reason; or

(b) where the accounts are not those of a health service body, if an application for such an audit is made by a local government elector for the area of the body in question.

(2) If it appears to the Secretary of State that it is desirable in the public interest that there should be an extraordinary audit of the accounts of a body subject to audit he may require the Commission to direct such an audit by an auditor or auditors appointed by it.

(3) The following provisions apply to an extraordinary audit under this section as they apply to an ordinary audit under this Act—

(a) in relation to the accounts of a body other than a health service body, sections 3, 5, 6, 8 to 13 and 16 to 18; and

(b) in relation to the accounts of a health service body, sections 3, 5, 6 and 8 to 10.

(4) An extraordinary audit under this section may be held after three clear days' notice in writing to be given to the body whose accounts are to be audited or (if it is a parish meeting) to be given to its chairman.

(5) The expenditure incurred in holding an extraordinary audit of the accounts of any body—

(a) shall be defrayed in the first instance by the Commission, but

(b) may be recovered by the Commission, if it thinks fit, in whole or part from the body concerned.