Commentary Part 2 – Basic Requirements and Concepts Section 4: General requirements for audit
21.Section 4 imposes the general requirement that the accounts of a relevant authority must be audited in accordance with the Act or a provision made under it by an auditor appointed by the authority, again in accordance with the Act or a provision made under it. The section introduces the term “local auditor” to describe an auditor appointed in this way. Subsections (2) to (5) define “accounts” as the term applies to the various categories of relevant authorities.