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Local Audit and Accountability Act 2014, Section 8 is up to date with all changes known to be in force on or before 06 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)A relevant authority must consult and take into account the advice of its auditor panel on the selection and appointment of a local auditor under section 7.
(2)The relevant authority must, within the period of 28 days beginning with the day on which the appointment is made, publish a notice that—
(a)states that it has made the appointment,
(b)identifies the local auditor that has been appointed,
(c)specifies the period for which the local auditor has been appointed,
(d)sets out the advice, or a summary of the advice, of its auditor panel about the selection and appointment of a local auditor, and
(e)if it has not followed that advice, sets out the reasons why it has not done so.
(3)The notice must be published—
(a)if the relevant authority has a website, on its website;
(b)otherwise, in accordance with subsection (4).
(4)A relevant authority publishes a notice in accordance with this subsection if—
(a)in the case of a relevant 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;
[F1(b)in the case of an integrated care board, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of—
(i)the group of people for whom it has core responsibility, and
(ii)anyone who lives within its area but does not fall within sub-paragraph (i)]
F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3(d)in the case of an NHS trust, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of persons to whom the trust provides services for the purposes of the health service in England.]
(5)The relevant 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.
(6)This section is subject to Schedule 3 (further provision about appointment of local auditors) and provision made under it.
Textual Amendments
F1S. 8(4)(b) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 211; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F2S. 8(4)(c) omitted (17.6.2021) by virtue of NHS (Charitable Trusts Etc) Act 2016 (c. 10), s. 5(1), Sch. 1 para. 18(c); S.I. 2021/712, reg. 3(c)
F3S. 8(4)(d) inserted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 18; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
Commencement Information
I1S. 8 in force at 1.4.2015 by S.I. 2015/841, art. 3(g)
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