123.—(1) The Minister may direct that an extraordinary audit of accounts of a local authority or other body, or of an aspect of those accounts, be carried out by a local government auditor if it appears to the Minister appropriate to do so, by reason of information contained in an auditor’s report or a special auditor’s report or for any other reason.

(2) Sections 117 to 119 apply to the conduct of an extraordinary audit, with any necessary modifications or adaptations.

(3) Sections 120 to 122 apply to a report resulting from an extraordinary audit.