Local Audit

December 11th, 2014 by James Goudie KC

The Local Audit (Auditor Panel) Regulations 2014, SI 2014/3224 (“the Regulations”) relate to the Auditor Panels who will advise on the appointment, removal, or resignation of the auditors of relevant authorities.  The Regulationsmake provision about Auditor Panels established under Part 3 of the Local Auditand Accountability Act 2014 (“the 2014 Act”) by relevant authorities (as to which, see Schedule 2 to that Act). Section 9 of, and Schedule 4 to, the 2014 Act contain provisions about establishment of Auditor Panels, and Section 10 sets out the Panel’s functions.

Regulations 2 to 6 make provision about the membership of Auditor Panels, removal of Panel Members on disqualification, allowances for Panel Members and proceedings of Panel Meetings.  Regulation 7 contains more detail about a Panel’s functions under Section 10(1) to (3) of the 2014 Act. Regulations 8 to 10 apply certain enactments relating to local authorities and local authority committees to Auditor Panels and appointments to such Panels, subject to modifications, including enactments relating to access to meetings and documents and enactments relating to political balance.

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