Commentary Part 5 – Conduct of Local Audit Paragraph 2: Service and withdrawal of notice
107.This paragraph sets out how the advisory notice must be served on the relevant authority or officer and enables the auditor to withdraw it. If the advisory notice is addressed to the authority, then it must be served on the authority. If an advisory notice is addressed to an officer, it must be served on both the officer and the relevant authority. Within 7 days of issuing the advisory notice, the local auditor must also serve a statement of their reasons for doing so.