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The Local Audit (Appointing Person) Regulations 2015
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- UK Statutory Instruments
- 2015 No. 192
- PART 6
- Regulation 16
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Setting of fee scales for auditsE+W
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16.—(1) An appointing person must specify, [F1before 1st December of the financial year] to which the scale of fees relates, the scale or scales of fees for the audit of the accounts of opted in authorities in relation to which the person is the relevant appointing person.
(2) A scale of fees must relate to a particular financial year, but may be set for more than one financial year at a time.
(3) An appointing person may vary the scale of fees which it has specified, but must not do so [F2after 30th November of the financial year to which the scale of fees relates.]
(4) Before specifying or varying any scale of fees, an appointing person must consult—
(a)all opted in authorities;
(b)such representative associations of principal authorities as appear to the specified person to be concerned, and
(c)such bodies of accountants as appear to the appointing person to be appropriate.
(5) A scale of fees may take account of the costs or expenses and anticipated costs and expenses of—
(a)the appointing person in respect of any function imposed by or under the Act;
(b)anything which is reasonably incidental or supplementary to the functions of the appointing person imposed by or under the Act;
(c)local auditors which are recoverable from authorities under the Act, specified in regulation 17(3).
(6) The scales of fees applicable to the audit of an authority which became an opted in authority under regulation 10 or 11 must be the scale of fees applicable to other opted in authorities falling within the same class of authorities as the authority.
Textual Amendments
F1Words in reg. 16(1) substituted (16.2.2022) by The Local Audit (Appointing Person) (Amendment) Regulations 2022 (S.I. 2022/69), regs. 1(1), 2(3)(a) (with reg. 1(3))
F2Words in reg. 16(3) substituted (16.2.2022) by The Local Audit (Appointing Person) (Amendment) Regulations 2022 (S.I. 2022/69), regs. 1(1), 2(3)(b) (with reg. 1(3))
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