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Transport Act 1985
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76Audit of accounts of public transport companies
(1)It shall be the duty of any public transport company's controlling authority to exercise their control over that company so as to ensure that the company appoints only auditors who, in addition to being qualified for appointment as such auditors in accordance with section 389 of the [1985 c. 6.] Companies Act 1985, are approved for appointment as auditors of that company by the Audit Commission for Local Authorities in England and Wales.
(2)Where a public transport company's controlling authority are a composite authority, the duty imposed by subsection (1) above is a joint duty of both or all of the component councils of that authority.
(3)This section shall not apply to Scotland.
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