My rt hon. Friend the Secretary of State for Communities and Local Government (Eric Pickles) has made the following Written Ministerial Statement.

Today, the final commencement Order of the Local Audit and Accountability Act 2014 was signed off. This means that the residual Audit Commission will close its doors...

My rt hon. Friend the Secretary of State for Communities and Local Government (Eric Pickles) has made the following Written Ministerial Statement.

Today, the final commencement Order of the Local Audit and Accountability Act 2014 was signed off. This means that the residual Audit Commission will close its doors...

Today, the final commencement Order of the Local Audit and Accountability Act 2014 was signed off. This means that the residual Audit Commission will close its doors on 31 March, paving the way for local audit appointment within a new, leaner, framework which, whilst it retains the knowledge and expertise...

Today, the final commencement Order of the Local Audit and Accountability Act 2014 was signed off. This means that the residual Audit Commission will close its doors on 31 March, paving the way for local audit appointment within a new, leaner, framework which, whilst it retains the knowledge and expertise...

These regulations are among a number necessary for local public audit in the new regime introduced by the Local Audit and Accountability Act 2014. That Act abolishes the Audit Commission and gives greater responsibility for auditor appointment to local public bodies. I will not take up the Committee’s valuable time...

These regulations are among a number necessary for local public audit in the new regime introduced by the Local Audit and Accountability Act 2014. That Act abolishes the Audit Commission and gives greater responsibility for auditor appointment to local public bodies. I will not take up the Committee’s valuable time...

My Lords, I thank my noble friend the Minister for that detailed exposition. I need to declare—especially given her last comment—that I am a chartered accountant and that I was, until May, the chairman of a local authority audit committee. I think that is probably enough in that respect.

I see...

My Lords, I thank my noble friend the Minister for that detailed exposition. I need to declare—especially given her last comment—that I am a chartered accountant and that I was, until May, the chairman of a local authority audit committee. I think that is probably enough in that respect.

I see...

My Lords, I declare an interest as a member of Newcastle City Council and of its independently chaired audit committee.

My noble friend Lord McKenzie and I whiled away a happy hour or three, as I recall, on these issues when the Bill was going through. Some of the reservations that...

My Lords, I declare an interest as a member of Newcastle City Council and of its independently chaired audit committee.

My noble friend Lord McKenzie and I whiled away a happy hour or three, as I recall, on these issues when the Bill was going through. Some of the reservations that...

My Lords, I thank the Minister for introducing these two sets of regulations. As she will have gathered from the debate in the other place, although we have some questions of detail, we will not seek to oppose these regulations.

I agree with much of what the noble Lord, Lord Palmer,...

My Lords, I thank the Minister for introducing these two sets of regulations. As she will have gathered from the debate in the other place, although we have some questions of detail, we will not seek to oppose these regulations.

I agree with much of what the noble Lord, Lord Palmer,...

Perhaps I may add that Grant Thornton did not mop up a large number of the contracts.

Perhaps I may add that Grant Thornton did not mop up a large number of the contracts.

I think that it was the fifth firm. I cannot remember whether there were any beyond that, but there may have been changes in the interim.

What requirements, if any, will be placed upon appointed persons in this regard to seek to bring diversity of providers to the market? The regulations

cover...

I think that it was the fifth firm. I cannot remember whether there were any beyond that, but there may have been changes in the interim.

What requirements, if any, will be placed upon appointed persons in this regard to seek to bring diversity of providers to the market? The regulations

cover...

I thank all noble Lords who have contributed to this debate. Like them, I declare an interest in local government, but I do not declare an interest as an accountant—although I declare an interest as being married to one.

The noble Lord, Lord McKenzie, is quite correct that this is a...

I thank all noble Lords who have contributed to this debate. Like them, I declare an interest in local government, but I do not declare an interest as an accountant—although I declare an interest as being married to one.

The noble Lord, Lord McKenzie, is quite correct that this is a...

I was for 28 years until last May, yes.

I was for 28 years until last May, yes.

I conducted a peer review on Barnet Council some time ago and I wondered whether that was indeed my noble friend.

I conducted a peer review on Barnet Council some time ago and I wondered whether that was indeed my noble friend.

As an opposition councillor, I was chair of the audit committee for four years.

As an opposition councillor, I was chair of the audit committee for four years.

Marvellous, so our paths have crossed. My noble friend asked about the draft guidance on the limited assurance review and whether it was understood by the accountancy profession. It is well understood by the audit and accountancy professions because it is already in use. It is about European standards and...

Marvellous, so our paths have crossed. My noble friend asked about the draft guidance on the limited assurance review and whether it was understood by the accountancy profession. It is well understood by the audit and accountancy professions because it is already in use. It is about European standards and...

The point is that a very small local authority would not have an auditor and would have to appoint someone if an action took place. If an auditor was in situ, I am sure that they would behave very responsibly—I have seen them do so—but my point concerns when you...

The point is that a very small local authority would not have an auditor and would have to appoint someone if an action took place. If an auditor was in situ, I am sure that they would behave very responsibly—I have seen them do so—but my point concerns when you...

I totally understand where my noble friend is coming from. If you are a small authority—for example, a parish council—and someone makes a vexatious claim against you, I am making the assumption, although I stand to be corrected if I am wrong, that the appointing body could do that for...

I totally understand where my noble friend is coming from. If you are a small authority—for example, a parish council—and someone makes a vexatious claim against you, I am making the assumption, although I stand to be corrected if I am wrong, that the appointing body could do that for...

Lords motions to consider. Agreed to on question.

Lords motions to consider. Agreed to on question.

Letter dated 23/07/2014 from Baroness Williams of Trafford to Lord McKenzie of Luton regarding the management of outsourced audit contracts. 2p.

Letter dated 23/07/2014 from Baroness Williams of Trafford to Lord McKenzie of Luton regarding the management of outsourced audit contracts. 2p.

To ask Her Majesty’s Government, further to the Written Answer by Baroness Stowell of Beeston on 16 December 2013 (WA 147), what are the itemised costings that they expect the National Audit Office to incur in conducting six value for money examinations for £1.7 million; and why that estimated cost...

To ask Her Majesty’s Government, further to the Written Answer by Baroness Stowell of Beeston on 16 December 2013 (WA 147), what are the itemised costings that they expect the National Audit Office to incur in conducting six value for money examinations for £1.7 million; and why that estimated cost...