The Local Audit (Auditor Resignation and Removal) Regulations 2014

Procedure for removal of local auditor from office

6.—(1) Not less than 28 days before the relevant authority is to make a decision on removing a local auditor from office, the relevant authority must give notice in writing of the proposal to—

(a) each of its members (if it has members);

(b) the relevant authority’s auditor panel; and

(c) the local auditor.

(2) Any response from the local auditor to the notice under paragraph (1) must be—

(a) made in writing;

(b) sent to the relevant authority so as to be received by it within the period of 14 days beginning with the date on which the local auditor receives notice under that paragraph.

(3) The relevant authority must, as soon as is practicable after receiving a response under paragraph (2), give a copy of the response to the relevant authority’s auditor panel.

(4) The auditor panel must, before the relevant authority makes a decision on the proposal to remove a local auditor from office, provide written advice to the authority on the proposal.

(5) If the local auditor has made a response under paragraph (2) the advice under paragraph (4) must include advice in relation to that response.

(6) Where the proposal and advice are to be considered at a meeting of the relevant authority—

(a) the local auditor or a representative of the local auditor is entitled to attend and speak at that meeting; and

(b) a member of the authority’s auditor panel is entitled to attend and speak at that meeting.