HC Deb 17 July 1972 vol 841 c324

FEES FOR DISTRICT AUDITS

Amendments made: No. 360, in page 102, line 25, leave out from beginning to 'in' in line 26 and insert 'The Secretary of State shall prescribe recommended fees'.

No. 361, in page 102, line 27, leave out from 'accounts' to end of line 33 and insert:

'which are required to be audited in accordance with this Part of this Act, and, in respect of any particular audit, the Secretary of State may, after consulting the auditor appointed to carry out the audit and the body whose accountants are to be audited, fix a fee higher or lower than the recommended fee applicable to that audit.

(2) A body whose accounts are audited in accordance with this Part of this Act shall pay—

  1. (a) to the Secretary of State, if the audit is carried out by the district auditor, and
  2. (b) to the auditor concerned, if the audit is carried out by an approved auditor,
the fee, if any, fixed for the audit under subsection (1) above, or if no fee is so fixed, either the recommended fee applicable to the audit or such higher fee as appears to the body to be appropriate in the circumstances'. No. 362, in page 102, line 34, leave out "fixing the scale of" and insert "prescribing recommended".

No. 363, in page 102, line 37, leave out subsection (3).—[Mr. Graham Page.]

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