Local Audit and Accountability Bill [HL]

First, I thank the Minister very much for her comments. Secondly, as I understood her, Amendment 14BZA might be acceptable with modifications. I appreciate that, but obviously, pending such modification, I shall not move that amendment at this juncture. I hope that at some juncture the noble Lord, Lord Palmer of Childs Hill, will explain to a mere ignoramus like me what the arrangements are when one auditor hands over to another. It is certainly something that I had not considered at all.