A relevant authority may remove its local auditor from that office before the expiry of the term of that office.

If the relevant authority is a local authority operating executive arrangements8, the function of removing a local auditor from office is not the responsibility of an executive of the authority under those arrangements.

If the relevant authority is a local authority within the meaning of section 101 of the Local Government Act 19729 (arrangements for discharge of functions), that section does not apply to the authority’s function of removing a local auditor from office.

If the relevant authority is the Greater London Authority, the local auditor must be removed by the Mayor of London and the London Assembly acting jointly on behalf of the Authority.

If a parish meeting is removing a local auditor from office the local auditor must be removed by the parish meeting itself (and not by its chairman on behalf of the parish meeting).