Appeal against decision of auditor
Rule 3—(1) A claim form by which an appeal is brought under section 19 (4) or section 20 (3) against the decision of an auditor shall be served on—
(a)the auditor who for the time being has responsibility for the audit of the accounts of the body in relation to whom the appeal relates;
(b)that body; and
(c)in the case of an appeal against a decision not to certify under section 20 (1) that a sum or amount is due from another person, that person.
(2) Order 55, rules 4 (2) and 5, shall apply to the appeal with the modification that the period of 28 days mentioned in the said rule 4 (2) shall be calculated from the day on which the appellant received the auditor’s statement of the reasons for his decision pursuant to a requirement under section 19 (4) or section 20 (2).
(3) Not later than seven days after filing the claim form in the Crown Office in accordance with Order 57, rule 2, the appellant must file in that office a witness statement or affidavit stating—
(a)the reasons stated by the auditor for his decision;
(b)the date on which he received the auditor’s statement;
(c)the facts on which he intends to rely at the hearing of the appeal;
(d)in the case of a decision not to apply for a declaration, such facts within the appellant’s knowledge as will enable the Court to consider whether to exercise the powers conferred on it by section 19 (2).