Local Government and Public Involvement in Health Act 2007 (c. 28)

Part 8 E+W Local services: inspection and audit

Chapter 2 E+W Audit Commission and auditors: functions and procedure

Miscellaneous E+W

Valid from 01/04/2008

162 Appointment of auditor to carry out agreed audits E+W

(1) Section 29 of the Audit Commission Act 1998 (agreed audit of accounts) is amended as follows.

(2) In subsection (1), for “undertake the audit of” substitute “ appoint an auditor to audit ”.

(3) After subsection (1) insert—

“(1A) An auditor appointed under subsection (1) may be—

(a) an officer of the Commission,

(b) an individual who is not an officer of the Commission, or

(c) a firm of individuals who are not officers of the Commission.”

(4) In subsection (2), after “the Commission” insert “ , the auditor ”.