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The Local Audit (Appointing Person) Regulations 2015

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

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12.—(1) An opted in authority which ceases to be a principal authority must, as soon as practicable after the day it ceases to be such an authority, give notice of that fact to the relevant appointing person.

(2) An opted in authority which ceases to fall within the class of authority for which the appointing person is the relevant appointing person, must, as soon as practicable after the day it ceases to be such an authority, give notice of that fact to the relevant appointing person.

(3) Paragraph (4) applies where an authority fails to give the notice required by paragraphs (1) or (2).

(4) The relevant appointing person may recover from the authority any reasonable costs incurred in relation to that authority by—

(a)the appointing person, or

(b)a local auditor appointed to the authority by the appointing person,

until the date when the authority in fact gives such notice..

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