(1) Where a person appointed by an audit authority under this Chapter in relation to an entity for a financial year dies, is dismissed or is unable or unwilling to act, the audit authority may (subject to this Chapter) appoint a replacement in relation to that entity for that financial year.
(2) Before making an appointment under this section the audit authority must consult the entity.
(3) After making an appointment under this section the audit authority must notify the local authority with which the entity is connected.
To be appointed
To be appointed: see s 148(2)(b).
This section does not extend to Scotland: see s 147(1).