Part 8Local services: inspection and audit
Chapter 2Audit Commission and auditors: functions and procedure
Miscellaneous
161Right to make objections at audit
(1)
Section 16 of the Audit Commission Act 1998 (right to make objections at audit) is amended as follows.
(2)
In subsection (1), for the words from “, or any representative” to “objections” substitute “
may make objections to the auditor
”
.
(3)
For subsections (2) and (3) substitute—
“(2)
An objection under subsection (1) must be sent to the auditor in writing.
(3)
At the same time as the objection is sent to the auditor, a copy of the objection must be sent to the body whose accounts are being audited.”
(4)
Nothing in this section affects section 16 of the Audit Commission Act 1998 in so far as it relates to accounts prepared for a period beginning before the commencement of this section.