Search Legislation

Local Audit and Accountability Act 2014

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

Local Audit and Accountability Act 2014, Section 9 is up to date with all changes known to be in force on or before 24 October 2018. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to :

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the specific provision you are viewing.

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

This section has no associated Explanatory Notes

9For section 1219 (appropriate qualifications) substitute—E+W

1219Appropriate qualifications

(1)A person holds an appropriate qualification for the purposes of this Chapter only if—

(a)the person holds a qualification that is an appropriate qualification by virtue of this section, or

(b)the person holds an appropriate qualification for the purposes of this Chapter as it has effect apart from its application by virtue of Schedule 5 to the Local Audit and Accountability Act 2014.

(2)The Secretary of State may by regulations provide for a qualification to be an appropriate qualification for the purposes of this Chapter if—

(a)it is a professional qualification in accountancy,

(b)it is obtained from a body established in the United Kingdom, and

(c)it meets, or the Secretary of State thinks that it meets, specified requirements.

(3)Regulations under this section may, in particular, provide for a qualification to be an appropriate qualification if—

(a)it is offered by a body (a “qualifying body”) established in the United Kingdom (whether a body corporate or an unincorporated association), and

(b)it is recognised by the Secretary of State in accordance with the regulations.

(4)Regulations under this section that contain provision under subsection (3) may in particular—

(a)provide for the Secretary of State to make an order (a “recognition order”) recognising a qualification offered by a qualifying body;

(b)make provision about the application by a qualifying body for a recognition order;

(c)provide for the Secretary of State to give directions or impose requirements in connection with the application;

(d)make provision about the circumstances in which the Secretary of State may or must make or refuse to make a recognition order;

(e)make provision about the steps to be taken by the Secretary of State on making or refusing to make a recognition order;

(f)provide for a recognition order to be revoked by a further order (a “revocation order”);

(g)make provision about the circumstances in which a revocation order may or must be made;

(h)make provision about the date on which a revocation order may or must take effect;

(i)provide for a revocation order to contain transitional provision;

(j)make provision about the steps to be taken by the Secretary of State before or on making a revocation order.

(5)The requirements that may be specified for a qualification to be an appropriate qualification or to be the subject of a recognition order include, in particular, requirements as to—

(a)the persons to whom the qualification is open;

(b)the course of instruction undertaken by persons to whom the qualification is awarded;

(c)the professional experience of such persons;

(d)the examinations passed by such persons;

(e)the practical training undertaken by such persons;

(f)the rules and arrangements of the body offering the qualification for ensuring or monitoring compliance with other specified requirements.

(6)Regulations under this section may in particular—

(a)provide for exceptions to a specified requirement;

(b)confer power on the Secretary of State to give or withhold recognition or approval for the purposes of a specified requirement.

(7)A person holds an appropriate qualification for the purposes of this Chapter if, immediately before the relevant time, the person was qualified for appointment as an auditor under section 3 of the Audit Commission Act 1998 by virtue of the person's membership of a body listed in subsection (7) of that section.

(8)A person holds an appropriate qualification for the purposes of this Chapter if—

(a)before the relevant time, the person began a course of study or practical training leading to a professional qualification in accountancy offered by a body listed in section 3(7) of the Audit Commission Act 1998,

(b)the person would have been qualified for appointment as an auditor under section 3 of that Act by virtue of subsection (5)(b) of that section if that qualification had been obtained before that time, and

(c)the person obtained that qualification within the period of 6 years beginning with that time.

(9)In subsections (7) and (8) “the relevant time” means the time at which paragraph 9 of Schedule 5 to the Local Audit and Accountability Act 2014 comes into force.

(10)Regulations under this section are subject to negative resolution procedure.

(11)In this section “specified” means specified in regulations under this section.

(12)In this Part “recognised professional qualification” means a professional qualification that is—

(a)offered by a qualifying body, and

(b)recognised by the Secretary of State in accordance with regulations under this section.

(13)In this Part “recognised qualifying body” means a qualifying body offering a recognised professional qualification.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I1Sch. 5 para. 9 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources