13.—(1) An appointing person must appoint a local auditor to each opted in authority to conduct the audit of that authority for the appropriate period.
(2) The appropriate period is—
(a)for an authority which is an opted in authority by virtue of regulation 8, the compulsory appointing period;
(b)for an authority which is an opted in authority by virtue of either regulation 10 or 11, the remainder of the compulsory appointing period beginning with the day on which the authority became an opted in authority.
(3) Before appointing a local auditor to an opted in authority, an appointing person must consult the authority about the proposed appointment.
14.—(1) This paragraph applies where an appointing person has appointed a local auditor to audit the accounts of an authority which the appointing person reasonably believed to be an opted in authority for which the appointing person was the relevant appointing person, but at the time of the appointment of the auditor the authority—
(a)was not a principal authority; or
(b)did not fall within the class of authorities for which the appointing person is the relevant appointing person.
(2) This paragraph applies where an appointing person has appointed a local auditor to audit the accounts of an opted in authority for which the appointing person was the relevant appointing person, but the authority—
(a)has ceased to be a principal authority; or
(b)no longer falls within the class of authorities for which the appointing person is the relevant appointing person.
(3) Where paragraph (1) or (2) applies, the auditor may remain in office for the relevant financial year subject to agreement between the authority and the auditor.
(4) In paragraph (3) “relevant financial year” means the financial year in which the circumstances first fall within paragraph (1)(a) or (b) or paragraph (2)(a) or (b).
15.—(1) The Local Audit (Auditor Resignation and Removal) Regulations 2014(1) do not apply in relation to a local auditor appointed in accordance with these Regulations.
(2) An appointing person may remove a local auditor which it appointed from office before the expiry of the term of that office.
(3) When a local auditor appointed by a relevant appointing person to an opted in authority leaves office, whether through—
(a)resignation by the auditor from office, or
(b)removal by the appointing person of the auditor from office,
the relevant appointing person must appoint a new local auditor to that opted in authority as soon as practicable after the auditor leaves office.
(4) Before appointing an auditor under paragraph (3), the appointing person must consult the authority about the proposed appointment.
(5) The opted in authority must, within the period of 28 days beginning with the day on which an appointment under paragraph (3) is notified to the authority by the relevant appointing person, publish a notice that—
(a)states that the relevant appointing person has made the appointment,
(b)identifies the local auditor that has been appointed, and
(c)specifies the period for which the local auditor has been appointed.
(6) The notice must be published—
(a)if the authority has a website, on its website;
(b)otherwise, in accordance with paragraph (7).
(7) An authority publishes a notice in accordance with this paragraph if—
(a)in the case of an authority other than a health service body, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of persons who live in its area;
(b)in the case of a clinical commissioning group, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of—
(i)persons who live in the area of the group, and
(ii)persons who do not live in the area of the group but for whom the group has responsibility;
(c)in the case of special trustees for a hospital, they publish the notice in such manner as they think is likely to bring the notice to the attention of persons to whom services are provided at that hospital.
(8) The authority must exclude from the notice information whose disclosure would prejudice commercial confidentiality, unless there is an overriding public interest in favour of its disclosure.