The Provision of External Audit Services - NHS Bolton CCG

The aim of this Mini Competition is to provide a service which meets the requirements of the Local Accountability Act 2014: • an auditor panel must be appointed to advise on the appointments (Part 3 section 8 and 9 of the Act) • a local (external) auditor must be appointed to audit the annual accounts by 31 December of the preceding year (Part 3, section 7(1) of the Act) • an external auditor must be eligible for appointment in line with the Financial Reporting Council's (FRC) requirements (Part 4 and Schedule 5 of the Act) • the appointment can be for longer than a year but there must be a new appointment at least once every 5 years (Part 3, section 7(2) of the Act) • an auditor …

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