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27(1)Section 1262 (index of defined expressions) applies with the following modifications.E+W
(2)Omit the following entries—
“approved third country competent authority”;
“audit working papers”;
“audited person”;
“Auditor General”;
“company”;
“enactment”;
“main purposes of this Part”;
“parent undertaking”;
“recognised, in relation to a qualifying body”;
“registered third country auditor”;
“rules of a qualifying body”;
“statutory auditor, statutory audit and statutory audit work”;
“subsidiary undertaking”;
“third country”;
“third country auditor”;
“third country competent authority”;
“transfer (in relation to audit working papers)”;
“UK-traded non EEA company”.
(3)At the appropriate places insert—
“enactment | section 44(1) of the Local Audit and Accountability Act 2014”; |
“local audit | paragraph 1(2) of Schedule 5 to the Local Audit and Accountability Act 2014”; |
“local auditor | section 4(1)(b) of the Local Audit and Accountability Act 2014”; |
“local audit work | paragraph 1(2) of Schedule 5 to the Local Audit and Accountability Act 2014”; |
“officer, in relation to a relevant authority | section 44(1) of the Local Audit and Accountability Act 2014”; |
“parish meeting | section 44(1) of the Local Audit and Accountability Act 2014”; |
“recognised qualifying body | section 1219(13)”; |
“relevant authority | section 2(1) of the Local Audit and Accountability Act 2014 |
[F1“specified state” | section 1261(1) |
“specified state auditor” | section 1261(1)”]. |
(4)In the entry for “officer”, after “officer” insert “ , in relation to a body corporate other than a relevant authority ”.
(5)In the entry for “qualifying body” for “section 1220(1)” substitute “ section 1219(3)(a) ”.
(6)For the entry for “recognised, in relation to a professional qualification” substitute—
“recognised professional qualification | section 1219(12)”. |
Textual Amendments
F1Words in Sch. 5 para. 27(3) inserted (1.12.2023) by The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023 (S.I. 2023/1286), reg. 1, Sch. 3 para. 91(3)
Commencement Information
I1Sch. 5 para. 27 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)