The Local Audit (Auditor Resignation and Removal) Regulations 2014

Appointment of a local auditor following removal or resignation

9.—(1) Where a local auditor resigns or is removed from office, the relevant authority must, within three months of the date on which the local auditor ceases to hold office, appoint a replacement local auditor to audit its accounts.

(2) If a relevant authority fails to comply with paragraph (1) it must immediately inform the Secretary of State of that fact.

(3) A clinical commissioning group which fails to comply with paragraph (1) must also immediately inform the National Health Service Commissioning Board of that fact.

(4) Where a relevant authority fails to comply with paragraph (1) the Secretary of State may—

(a) direct the authority to appoint the auditor named in the direction; or

(b) appoint a local auditor on behalf of the authority.

(5) Section 12(3), (4) and (5) of the Act applies to a direction given or appointment made by the Secretary of State under paragraph (3) with the following modifications—

(a) the reference in subsection (3) of section 12 to subsection (2)(b) of that section is to be read as a reference to paragraph (4)(b) of this regulation;

(b) references to subsection (2) of section 12 are to be read as references to paragraph (4) of this regulation;

(c) the reference in subsection (5) of section 12 to subsection (4) of that section is to be read as a reference to that subsection as applied by this paragraph.