7 Appointment of local auditor
Local Audit and Accountability Act 2014 (2014 c 2) | Legislation

Part 3 Appointment etc of Local Auditors

7  Appointment of local auditor

(1)     A relevant authority must appoint a local auditor to audit its accounts for a financial year not later than 31 December in the preceding financial year.

(2)     A relevant authority may appoint a local auditor to audit its accounts for more than one financial year; and in such a case—

(a)     subsection (1) does not apply in relation to the second or any subsequent year for which the appointment is made, but

(b)

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