Commentary Part 3 – Appointment Etc of Local Auditors Paragraph 4: Provisions applying to other authorities
27.This paragraph enables regulations to be made that address the appointment of an auditor to audit accounts of a relevant authority that is not an authority already covered by paragraphs 1, 2 or 3 of this Schedule. The relevant authorities set out in paragraphs 1, 2 and 3 are local authorities operating executive arrangements, those within the meaning of local authority in section 101 of the Local Government Act 1972, the Greater London Authority, chief constables, Police and Crime Commissioners, the Commissioner of Police of the Metropolis and the Mayor’s Office for Policing and Crime.