http://www.legislation.gov.uk/uksi/2015/192/contents/made

The Local Audit (Appointing Person) Regulations 2015

King's Printer of Acts of Parliament

2016-03-30

LOCAL GOVERNMENT, ENGLAND AND WALES

The Local Audit and Accountability Act 2014 (c. 2) makes provision about the accounts of local and certain other public authorities and the auditing of those accounts. These Regulations make provision for the appointment of a local auditor by a person specified by the Secretary of State (“an appointing person”) to audit the accounts of those authorities that choose to opt in to such arrangements.

The Local Audit (Appointing Person) Regulations 2015

reg. 13(1)

The Local Audit (Appointing Person) (Amendment) Regulations 2022

reg. 2(2)(a)

reg. 1(3)

reg. 1(1)

The Local Audit (Appointing Person) Regulations 2015

reg. 13(2)

The Local Audit (Appointing Person) (Amendment) Regulations 2022

reg. 2(2)(a)

reg. 1(3)

reg. 1(1)

The Local Audit (Appointing Person) Regulations 2015

reg. 13(4)

The Local Audit (Appointing Person) (Amendment) Regulations 2022

reg. 2(2)(b)

reg. 1(3)

reg. 1(1)

The Local Audit (Appointing Person) Regulations 2015

reg. 16(1)

The Local Audit (Appointing Person) (Amendment) Regulations 2022

reg. 2(3)(a)

reg. 1(3)

reg. 1(1)

The Local Audit (Appointing Person) Regulations 2015

reg. 16(3)

The Local Audit (Appointing Person) (Amendment) Regulations 2022

reg. 2(3)(b)

reg. 1(3)

reg. 1(1)

The Local Audit (Appointing Person) Regulations 2015

reg. 17(1)

The Local Audit (Appointing Person) (Amendment) Regulations 2022

reg. 2(4)(a)

reg. 1(3)

reg. 1(1)

The Local Audit (Appointing Person) Regulations 2015

reg. 17(2A)

(2B)

The Local Audit (Appointing Person) (Amendment) Regulations 2022

reg. 2(4)(b)

reg. 1(3)

reg. 1(1)

The Local Audit (Appointing Person) Regulations 2015

reg. 15(7)(b)(i)

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

reg. 78(2)(a)

reg. 1(2)

The Local Audit (Appointing Person) Regulations 2015

reg. 15(7)(b)(ii)

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

reg. 78(2)(b)

reg. 1(2)

The Local Audit (Appointing Person) Regulations 2015

Sch.

para. 6(a)

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

reg. 78(3)(a)

reg. 1(2)

The Local Audit (Appointing Person) Regulations 2015

Sch.

para. 6(b)(i)

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

reg. 78(3)(b)(i)

reg. 1(2)

The Local Audit (Appointing Person) Regulations 2015

Sch.

para. 6(b)(ii)

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

reg. 78(3)(b)(ii)

reg. 1(2)

The Local Audit (Appointing Person) Regulations 2015

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 (Appointing Person) Regulations 2015

PART 1Preliminary

1Citation, commencement and application

2Interpretation

PART 2Specification of the appointing person

3Specification of a person to appoint local auditors

4Procedure for specifying an appointing person

5Ending specification

6Consequences of end of specification

7Additional functions of appointing person

PART 3Invitation to become an opted in authority

8Invitation to principal authorities

9Acceptance of an invitation

PART 4Opted in authorities during compulsory appointing period

10Right to become an opted in authority during a compulsory appointing period

11Right to request to become an opted in authority during a compulsory appointing period

12Opted in authority ceasing to be principal authority: duty to notify

PART 5Appointment of local auditors to opted in authorities

13Appointment of local auditors to opted in authorities

14Retention of local auditor by non-qualifying authority

15Resignation and removal of auditors

PART 6Fees for audit

16Setting of fee scales for audits

17Setting of fee for audit

18Payment of fee

PART 7Miscellaneous

19Requirements in relation to certain functions

20Duty to provide information

21Notices

22Electronic service

23Modifications to the Local Audit and Accountability Act 2014 and other Acts

SCHEDULEModifications to the Local Audit and Accountability Act 2014 and other Acts

PART 1General modifications

1The Act applies subject to the modifications to the Act...

PART 2

2Appointment of local auditor

3Procedure for appointment

4Requirement to have auditor panel

5Functions of auditor panel

6Failure of appointing person to appoint local auditor

7Failure of principal authority to appoint local auditor

8Modification to Schedule 3 (further provisions about appointment of local auditors)

9Modification to Schedule 5 (eligibility and regulation of local auditors)

10Paragraph 5 of Schedule 5 applies in relation to an...

11Paragraph 6 of Schedule 5 applies in relation to a...

12Paragraph 7 of Schedule 5 applies in relation to a...

13Paragraph 16 of Schedule 5 applies in relation to an...

14Paragraph 17 of Schedule 5 applies in relation to an...

15Modification to Schedule 6 (codes of audit practice and guidance)

16Modification to Schedule 11 (disclosure of information)

PART 3

17Modification to the Anti-terrorism, Crime and Security Act 2001

18Modification to the National Health Service Act 2006

19Paragraph 4 of Schedule 15 to that Act applies in...

2015 No. 192

Local Government, England And Wales

The Local Audit (Appointing Person) Regulations 2015

Made9th February 2015

Coming into force in accordance with regulation 1

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 17(1), (2)(b), (3) to (10), 43(2) and 46(1) of the Local Audit and Accountability Act 20141.

In accordance with section 43(3) and (4)(g) of that Act a draft of these Regulations was laid before Parliament and approved by a resolution of each House.