§ Mr. CousinsTo ask the Secretary of State for the Environment (1) whether external audit for public bodies and local authorities can be carried out by panels of auditors working collectively;
(2) what guidance he has given to local authorities and other public bodies on the appointment of external auditors; and what efforts he has made to ensure that small accountancy practices are able to take up the position of external auditors to public bodies.
§ Mr. KeyThe appointment of external auditors to local authorities, related bodies and the national health service is the responsibility of the Audit Commission. Section 13 of the Local Government Finance Act 1982 states that an auditor may be an officer of the commission, an individual who is not such an officer or a firm of such individuals. It is for the commission to determine its own policies on audit appointments.
The appointment of external auditors to public bodies is made in accordance with the relevant statute and is a 158W matter for the relevant Secretary of State or the National Audit Office. Appointments made by the Secretary of State may consist of a qualified individual or a firm whose members are qualified individuals. Any applicant, whet her an individual or a firm, with relevant qualifications or experience may be considered for such appointments.