The Local Audit (Auditor Panel) Regulations 2014

Functions of auditor panels: further details

7.—(1) In complying with its duties under section 10(1) to (3) of the Act a relevant authority’s auditor panel must advise the authority on—

(a) whether to adopt a policy on the purchasing, from the authority’s local auditor, of non-audit services;

(b) if the authority proposes to adopt such a policy, on its contents, including—

(i) the circumstances in which the authority should ask the auditor panel for advice in connection with the purchasing of non-audit services; and

(ii) the circumstances in which the authority should or should not purchase non-audit services from the authority’s local auditor.

(2) In this regulation “non-audit services” in relation to a relevant authority means services provided by the authority’s local auditor to the authority other than in the exercise of the functions of the local auditor under the Act(1).

(1)

See, in particular, Part 5 of the 2014 Act (conduct of local audit).