The Local Audit (Auditor Resignation and Removal) Regulations 2014

These Regulations make provision about the resignation and removal of a local auditor appointed under Part 3 of the Local Audit and Accountability Act 2014 (“the Act”). Local auditors audit the accounts of relevant authorities (as to which, see section 2 of, and Schedule 2 to, the Act). Most relevant authorities are required to have an auditor panel to advise on the selection and appointment of its local auditor (see section 9 of, and Schedule 4 to, the Act in relation to auditor panels).