http://www.legislation.gov.uk/id/uksi/2014/1710

http://www.legislation.gov.uk/uksi/2014/1710/regulation/9/made

The Local Audit (Auditor Resignation and Removal) Regulations 2014

King's Printer of Acts of Parliament

2015-07-06

LOCAL GOVERNMENT, ENGLAND AND WALES

These Regulations make provision about the resignation and removal of a local auditor appointed under Part 3 of the Local Audit and Accountability Act 2014 (“the Act”). Local auditors audit the accounts of relevant authorities (as to which, see section 2 of, and Schedule 2 to, the Act). Most relevant authorities are required to have an auditor panel to advise on the selection and appointment of its local auditor (see section 9 of, and Schedule 4 to, the Act in relation to auditor panels).

The Local Audit (Auditor Resignation and Removal) Regulations 2014

Regulations

The Local Audit (Smaller Authorities) Regulations 2015

reg. 20(1)(a)

reg. 1

The Local Audit (Auditor Resignation and Removal) Regulations 2014

Regulations

The Local Audit (Smaller Authorities) Regulations 2015

reg. 20(1)(b)

reg. 1

The Local Audit (Auditor Resignation and Removal) Regulations 2014

reg. 18(3)

(4)

The Local Audit (Smaller Authorities) Regulations 2015

reg. 20(5)

reg. 1

The Local Audit (Auditor Resignation and Removal) Regulations 2014

Act

The Local Audit (Smaller Authorities) Regulations 2015

Sch.

Pt. 1-4

reg. 1

The Local Audit (Auditor Resignation and Removal) Regulations 2014

Regulations

The Local Audit (Appointing Person) Regulations 2015

reg. 15(1)

reg. 1(2)

reg. 1(1)

The Local Audit (Auditor Resignation and Removal) Regulations 2014

Regulations

The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022

Sch.

para. 1(1)

(3)

Sch.

para. 1(2)

reg. 1(2)

The Local Audit (Auditor Resignation and Removal) Regulations 2014

blanket amendment

The Health and Care Act 2022 (Further Consequential Amendments) (No. 2) Regulations 2023

Sch.

para. 1

reg. 1(1)

The Local Audit (Auditor Resignation and Removal) Regulations 2014

Regulations

The West Yorkshire Combined Authority (Election of Mayor and Functions) Order 2021

art. 35(1)

(2)

Sch. 5

para. 57

art. 1(4)

The Local Audit (Auditor Resignation and Removal) Regulations 2014

Regulations

The South Yorkshire Mayoral Combined Authority (Election of Mayor and Transfer of Police and Crime Commissioner Functions) Order 2024

art. 5

Sch. 1

para. 56

art. 1(2)

Appointment of a local auditor following removal or resignation9

1

Where a local auditor resigns or is removed from office, the relevant authority must, within three months of the date on which the local auditor ceases to hold office, appoint a replacement local auditor to audit its accounts.

2

If a relevant authority fails to comply with paragraph (1) it must immediately inform the Secretary of State of that fact.

3

A clinical commissioning group which fails to comply with paragraph (1) must also immediately inform the National Health Service Commissioning Board of that fact.

4

Where a relevant authority fails to comply with paragraph (1) the Secretary of State may—

a

direct the authority to appoint the auditor named in the direction; or

b

appoint a local auditor on behalf of the authority.

5

Section 12(3), (4) and (5) of the Act applies to a direction given or appointment made by the Secretary of State under paragraph (3) with the following modifications—

a

the reference in subsection (3) of section 12 to subsection (2)(b) of that section is to be read as a reference to paragraph (4)(b) of this regulation;

b

references to subsection (2) of section 12 are to be read as references to paragraph (4) of this regulation;

c

the reference in subsection (5) of section 12 to subsection (4) of that section is to be read as a reference to that subsection as applied by this paragraph.