Where an inquiry in respect of a local authority is being held, or has been held, under section 206, the regulator may require the local authority to allow its accounts, so far as they relate to the provision of social housing, to be audited by a local auditor appointed by the regulator.
The regulator may not appoint a local auditor to audit the accounts of a local authority if that person—
Sections 20(1), (2), (5) and (6), 22 and 23 of the Local Audit and Accountability Act 2014 (local auditors' general duties and right to documents etc) apply in relation to an audit under this section as they apply in relation to an audit of the local authority under or by virtue of that Act.
On completion of the audit under this section, the local auditor must report to the regulator about such matters and in such form as the regulator determines.
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The local authority shall pay the costs of the audit (including the local auditor's remuneration).
In this section—
"accounts" has the meaning given by section 4 of the Local Audit and Accountability Act 2014;
"local auditor" means a person who is eligible for appointment under or by virtue of the Local Audit and Accountability Act 2014 as an auditor of the local authority's accounts.