The Local Audit (Appointing Person) Regulations 2015

Appointment of local auditors to opted in authorities

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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.