The Local Audit (Auditor Resignation and Removal) Regulations 2014
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Change 1
4 Role of the auditor panel in connection with a resignation of a local auditor
(1) Where a local auditor resigns from office the relevant authority’s auditor panel must, within the period of three months beginning with the date on which the resignation takes effect— (a) investigate the circumstances connected with the local auditor ceasing to hold office; (b) consider whether any action is required to be taken by the relevant authority to address any matters raised by the resignation; and (c) give a statement to the relevant authority containing— (i) the results of the panel’s investigations under sub-paragraph (a); and (ii) the panel’s recommendations in relation to any action to be taken by the authority. (2) The relevant authority must, within the period of 28 days beginning with the date on which the authority receives the statement, publish it— (a) if the relevant authority has a website, on its website; (b) otherwise, in accordance with regulation 1(3). (3) A relevant authority must exclude from the statement published under paragraph (2) information whose disclosure would prejudice commercial confidentiality, unless there is an overriding public interest in favour of disclosure.
4 Role of the auditor panel in connection with a resignation of a local auditor
(1) Where a local auditor resigns from office the relevant authority’s auditor panel must, within the period of three months beginning with the date on which the resignation takes effect— (a) investigate the circumstances connected with the local auditor ceasing to hold office; (b) consider whether any action is required to be taken by the relevant authority to address any matters raised by the resignation; and (c) give a statement to the relevant authority containing— (i) the results of the panel’s investigations under sub-paragraph (a); and (ii) the panel’s recommendations in relation to any action to be taken by the authority. (2) The relevant authority must, within the period of 28 days beginning with the date on which the authority receives the statement, publish it— (a) if the relevant authority has a website, on its website; (b) otherwise, in accordance with regulation 1(3). (3) A relevant authority must exclude from the statement published under paragraph (2) information whose disclosure would prejudice commercial confidentiality, unless there is an overriding public interest in favour of disclosure.
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