Local Audit and Accountability Act 2014

[F1 6B External registration bodies U.K.

(1) The Local Audit Office may designate a body as an external registration body only if—

(a) the body consents, and

(b) the Office is satisfied that—

(i) the body is able and willing to co-operate with the Office in pursuit of the objective set out in section 1B,

(ii) the body is able and willing to promote and maintain high standards of integrity in the conduct of audits under this Act, and

(iii) the rules and arrangements of the body that will have effect in relation to registered local audit providers and lead partners (see in particular Schedule 1C) will be fair, reasonable, and fit for purpose.

(2) The Office—

(a) may revoke the designation of an external registration body, and

(b) must do so if no longer satisfied of the matters set out in subsection (1)(b), unless it considers that the body is likely to satisfy it of those matters again within a reasonable period.

(3) The making or revocation of a designation is to be done by written notice to the body in question; and the Office must publish such a notice.

(4) The making or revocation is to have effect from the time specified in the notice.

(5) The Local Audit Office and an external registration body, or a body that anticipates becoming an external registration body, may enter into an agreement about—

(a) how the body is to carry out its functions as an external registration body;

(b) fees, costs or other sums that are to be paid by the body to the Office;

(c) circumstances in which the Office will or will not exercise its power under subsection (2)(a);

(d) procedures to be followed in order for the Office to reach a decision whether to exercise that power or whether its duty under subsection (2)(b) is engaged.

(6) Fees charged by an external registration body under section 6A(5) may be calculated by reference to any costs borne by the body as a result of this Act.

(7) Schedule 1B makes further provision about external registration bodies, including provision for the enforcement of their duties.]

Textual Amendments

F1 Pt. 2A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 90(1), 108(1)(6)