http://www.legislation.gov.uk/uksi/2015/192/regulation/3/made

The Local Audit (Appointing Person) Regulations 2015

en

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.