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ARTICLE · 23 JANUARY 2017

Deadline Is Looming For Local Government Auditor Appointments

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This year sees the new arrangements for appointing auditors under the Local Audit and Accountability Act 2014 finally bite. Local government bodies must appoint their auditor by the end of the year.

CanadaAccounting and Audit
Stephen Sellers
Stephen Sellers
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This year sees the new arrangements for appointing auditors under the Local Audit and Accountability Act 2014 finally bite. Local government bodies must appoint their auditor by the end of the year. But why is this deadline looming when we are only weeks into the new year? Authorities must decide what option for auditor appointments to choose and then undertake a procurement exercise since EU procurement law is still in force. And to underline how "looming" is the right word one of those options is only available until 9 March and needs a full council resolution.

We explain the three main routes that local government can take when appointing an auditor and provide guidance on what authorities must do to comply with the regulations. The Local Audit and Accountability Act 2014 Before the Local Authority and Accountability Act 2014 was introduced, auditors for local authorities were appointed firstly by the Audit Commission under the Audit Commission Act 1998 and, after

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