The Local Audit (Appointing Person) Regulations 2015

Interpretation

2.  In these Regulations—

“the Act” means the Local Audit and Accountability Act 2014, and, unless otherwise provided references to the Act or to any provision of it are to the Act or that provision as it has effect by virtue of these Regulations;

“appointing person” means a person specified by the Secretary of State under regulation 3 to appoint a local auditor(1);

“audit contract” means a contract between an appointing person and a local auditor for the carrying out of audit work;

“audit work” means, in relation to an authority, the carrying out of the functions of a local auditor under the Act in relation to the accounts of that authority, in compliance with, or with the relevant part or parts of, the code of audit practice applicable to that authority;

“compulsory appointing period” means the financial year or years for which a relevant appointing person is responsible for appointing a local auditor to conduct the audit of the accounts for any authority which becomes an opted in authority by virtue of regulation 9, which—

(a)

is specified in an invitation published under regulation 8, and

(b)

relates to—

(i)

a specific financial year, or

(ii)

a period of consecutive financial years, not exceeding five years;

“full audit authority” has the same meaning as in regulation 2 of the Local Audit (Smaller Authorities) Regulations 2015(2);

“invitation” has the meaning given in regulation 8(5);

“newly established principal authority” means either—

(a)

a principal authority which was not in existence at the time that the relevant appointing person issued an invitation under regulation 8 to a class of principal authorities within which the principal authority now falls; or

(b)

a principal authority which was not a principal authority at the time that the relevant appointing person issued an invitation under regulation 8 to a class of principal authorities, within which the principal authority now falls, but which has subsequently become a principal authority;

“opted in authority” means a principal authority for which the responsibility for the appointment of a local auditor has become that of an appointing person instead of that of the authority by virtue of regulation 9, 10 or 11;

“principal authority” means—

(a)

a relevant authority that is not a smaller authority, or

(b)

a full audit authority; and

“relevant appointing person”, in relation to a principal authority, means the person specified under regulation 3(2) in relation to the class of authorities within which the principal authority falls;

and

“website” means a website which is publicly accessible free of charge.

(1)

See section 44 of the Local Audit and Accountability Act 2014 (c. 2) for meaning of “local auditor”, “code of audit practice” and “financial year”.

(2)

S.I. 2015/184.