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The Local Audit (Appointing Person) Regulations 2015

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6.—(1) If the Secretary of State gives notice to an appointing person under regulation 5(3)(a), the Secretary of State may, either before or after (or both before and after) the specification ends—

(a)exercise the functions of the appointing person arising by virtue of these Regulations;

(b)transfer rights and liabilities of the appointing person arising by virtue of these Regulations to—

(i)the Secretary of State; or

(ii)another appointing person.

(2) The Secretary of State may transfer some rights and liabilities under paragraph (1)(b) to the Secretary of State and some to another appointing person.

(3) The appointing person to whom notice is given under regulation 5(3)(a) must—

(a)disclose all of the appointing person’s rights and liabilities arising by virtue of these Regulations to the Secretary of State;

(b)co-operate with the Secretary of State and any other appointing person for the purpose of ensuring an audit of an opted in authority is not adversely affected.

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