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24. Paragraph 16 of Schedule 5 applies in relation to an opted in authority as if—
(a)in subsection (1) of the inserted text—
(i)after “appointed” there were inserted “by a specified person”;
(ii)for “relevant authority” there were substituted “smaller authority”;
(b)in subsections (2) and (5) of the inserted text for “relevant authority” there were substituted “specified person”;
(c)in subsection (3)(a) of the substituted text after “local auditor” there were inserted “of a smaller authority”;
(d)in subsection (6) of the inserted text for “authority” there were substituted “specified person”;
(e)for subsection (7) of the inserted text there were substituted—
“(7) In this section, “recognised supervisory body” means a recognised supervisory body under Part 42 of this Act—
(a)as it has effect by virtue of Schedule 5 to the Local Audit and Accountability Act 2014; or
(b)as it has effect apart from its application by virtue of the Local Audit and Accountability Act 2014.”
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