1229 Supervision of Auditors General by the Independent Supervisor

Supervision of Auditors General

1229  Supervision of Auditors General by the Independent Supervisor

(1)     The Independent Supervisor must supervise the performance by each Auditor General of his functions as a statutory auditor.

[(2)     The Independent Supervisor must discharge that duty by—

(a)     establishing supervision arrangements itself, or

(b)     entering into supervision arrangements with one or more [recognised supervisory bodies].

(2A)     If the Independent Supervisor enters into supervision arrangements with one or more bodies, it must oversee the effective operation of those supervision arrangements.]

(3)     For this purpose “supervision arrangements” are arrangements [established by the Independent Supervisor or] entered

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