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.