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The Local Audit and Accountability Act 2014 governs the work of auditors appointed to smaller authorities, including local councils and internal drainage boards. As a local elector or interested person, you have the right to inspect accounting records and related documents, ask questions about the accounts, and object to them. The right to inspect accounting records includes copying documents, but you cannot inspect information protected by commercial confidentiality or personal information.

You can exercise your rights during a 30-working-day period, known as the 'period for the exercise of public rights', after the smaller authority has published the accounts. You can ask the external auditor questions about the accounting records, but they can only answer 'what' questions, not 'why' questions, and must be about facts, not opinions.

To object to the accounts, you must be a local government elector, write to the external auditor stating your objection, and provide evidence to support it. You must include confirmation that you are an elector, why you are objecting, details of any item in the accounts you think is unlawful, and details of any matter about which you think the external auditor should make a public interest report. You cannot use this right to make a personal complaint or claim against your smaller authority.