Local Audit and Accountability Act 2014

Commentary

Part 3 – Appointment Etc of Local Auditors

Section 8: Procedure for appointment

28.Section 8 requires a relevant authority to consult its auditor panel and take its views into account when selecting and appointing an auditor. To support transparency of the appointment, the relevant authority must publish a notice within 28 days of making the appointment that: states it has made the appointment; the term of that appointment; who the appointed auditor is; sets out the auditor panel’s advice; and if that advice has not been followed, the relevant authority’s reasons for not following it. Relevant authorities are required to publish the notice on their website if they have one, and if not, in a way that is likely to bring the notice to the attention of the relevant persons as specified in subsection (4). The relevant authority must omit information that would prejudice commercial confidentiality, unless there is an overriding public interest in not doing so. Subsection (4)(b) and (c) describes the requirements for health service bodies in relation to publicising the appointment of an auditor