§ Mr. HawkinsTo ask the Secretary of State for the Environment, Transport and the Regions (1) what is the maximum period of time for which an auditor may be appointed by the Audit Commission; [84044]
(2) what powers the Audit Commission has to terminate the appointment of an appointed auditor (a) in general and (b) for professional incompetence; [84045]
(3) what powers the Audit Commission has to vary the personal fee levels of appointed auditors. [84046]
§ Ms ArmstrongSection 3 of the Audit Commission Act 1998 makes provision for the appointment of auditors by the Audit Commission. There is no prescribed maximum period, but it is the commission's general policy, in accordance with good professional practice, to change a council's auditor at least once every seven years. The Audit Commission may terminate an appointment where the auditor fails to comply with the statutory Code of Audit Practice, or other statutory obligations. Where an auditor is not a Commission employee, section 3(8) provides for the appointment to be on such terms and for such period as the Commission may determine. Such terms include the personal fees payable by the commission to the individual auditor or the firm of individuals.