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The Local Audit (Smaller Authorities) Regulations 2015

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  1. Introductory Text

  2. PART 1 Preliminary

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART 2 Specified person

    1. 3.Specification of a person to appoint local auditors

    2. 4.Procedure for specifying a person to appoint local auditors

    3. 5.Ending specification

    4. 6.Consequences of end of specification

    5. 7.Additional functions of specified person

  4. PART 3 Types of authority

    1. 8.Full audit authorities

    2. 9.Exempt authorities

  5. PART 4 Invitation to become an opted in authority

    1. 10.Issuing of invitation to smaller authorities

    2. 11.Opting in

    3. 12.Opting out

    4. 13.Invitation to non-qualifying authorities: duty to notify

  6. PART 5 Opted in authorities during compulsory appointing period

    1. 14.Right to become an opted in authority during a compulsory appointing period

    2. 15.Right to request to become an opted in authority during a compulsory appointing period

    3. 16.Newly established smaller authorities

    4. 17.Opted in authority ceasing to qualify: duty to notify

  7. PART 6 Appointment of local auditors to opted in authorities

    1. 18.Appointment of local auditors to opted in authorities

    2. 19.Retention of local auditor by non-qualifying authority

    3. 20.Resignation and removal of auditors

  8. PART 7 Fees for audit

    1. 21.Setting of fee scales for audits

    2. 22.Setting of fee for audit

    3. 23.Payment of fee

  9. PART 8 Miscellaneous

    1. 24.Requirements in relation to certain functions

    2. 25.Duty to provide information

    3. 26.Notices

    4. 27.Electronic service

    5. 28.Modifications to the Act and other Acts

  10. Signature

    1. SCHEDULE

      Modifications to the Act and other Acts

      1. PART 1 General modifications

        1. 1.The Act applies in relation to the audit of the...

      2. PART 2 Modification to Part 3 (appointment etc. of local auditors)

        1. 2.Appointment of local auditor

        2. 3.(1) Section 7 applies in relation to an opted in...

        3. 4.Procedure for appointment

        4. 5.Section 8 applies in relation to an opted in authority...

        5. 6.Requirement to have auditor panel

        6. 7.Functions of auditor panel

        7. 8.Failure of specified person to appoint local auditor

        8. 9.Failure of smaller authority which is not an opted in authority to appoint auditor

        9. 10.Limitation of local auditor’s liability

      3. PART 3 Modifications to Part 5 (conduct of local audit)

        1. 11.General duties of auditors

        2. 12.Section 20 applies in relation to an exempt authority as...

        3. 13.Public inspection and action by auditor

        4. 14.Section 26 applies in relation to an opted in authority...

        5. 15.Section 27(1) applies in relation to an opted in authority...

      4. PART 4 Modification to Schedules to the Act

        1. 16.Modification to Schedule 3 (further provisions about appointment of local auditors)

        2. 17.Modification to Schedule 5 (eligibility and regulation of local auditors)

        3. 18.Schedule 5 applies in relation to a smaller authority as...

        4. 19.Schedule 5 applies in relation to a smaller authority as...

        5. 20.Paragraph 5 of Schedule 5 applies in relation to a...

        6. 21.Paragraph 6 of Schedule 5 applies in relation to a...

        7. 22.Paragraph 7 of Schedule 5 applies in relation to an...

        8. 23.Schedule 5 applies in relation to a smaller authority as...

        9. 24.Paragraph 16 of Schedule 5 applies in relation to an...

        10. 25.Paragraph 16 of Schedule 5 applies in relation to a...

        11. 26.Paragraph 17 of Schedule 5 applies in relation to an...

        12. 27.Paragraph 18 of Schedule 5 applies in relation to a...

        13. 28.Schedule 5 applies in relation to a smaller authority as...

        14. 29.Schedule 5 applies in relation to a smaller authority as...

        15. 30.Schedule 5 applies in relation to a smaller authority as...

        16. 31.Modification to Schedule 6 (codes of audit practice and guidance)

        17. 32.Modification to Schedule 11 (disclosure of information)

      5. PART 5 Modifications to other Acts

        1. 33.Modification to the Transport Act 1968

        2. 34.Modification to the Anti-terrorism, Crime and Security Act 2001

  11. Explanatory Note

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