Retention of local auditor by non-qualifying authorityE+W
14.—(1) This paragraph applies where an appointing person has appointed a local auditor to audit the accounts of an authority which the appointing person reasonably believed to be an opted in authority for which the appointing person was the relevant appointing person, but at the time of the appointment of the auditor the authority—
(a)was not a principal authority; or
(b)did not fall within the class of authorities for which the appointing person is the relevant appointing person.
(2) This paragraph applies where an appointing person has appointed a local auditor to audit the accounts of an opted in authority for which the appointing person was the relevant appointing person, but the authority—
(a)has ceased to be a principal authority; or
(b)no longer falls within the class of authorities for which the appointing person is the relevant appointing person.
(3) Where paragraph (1) or (2) applies, the auditor may remain in office for the relevant financial year subject to agreement between the authority and the auditor.
(4) In paragraph (3) “relevant financial year” means the financial year in which the circumstances first fall within paragraph (1)(a) or (b) or paragraph (2)(a) or (b).
Commencement Information
I1Reg. 14 in force at 10.2.2015 in accordance with reg. 1(1)