Audit Commission Act 1998 (repealed)
1998 c. 18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part I

The Audit Commission

The Audit Commission.
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II

Accounts and Audit of Public Bodies

Audit of accounts

Required audit of accounts.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Appointment of auditors.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Code of audit practice.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General duties of auditors.
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Auditors’ right to documents and information.
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fees for audit.
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Auditors’ reports and recommendations

Immediate and other reports in public interest.
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General report.
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transmission and consideration of section 8 reports.
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consideration of reports or recommendations.
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Greater London Authority: consideration of reports and recommendations.
11A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publicity for meetings under section 11.
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional publicity for immediate reports.
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional publicity for non-immediate reports
13A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Public inspection et ceteralaetc. and action by the auditor

Inspection of statements of accounts and auditors’ reports.
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspection of documents and questions at audit.
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Right to make objections at audit.
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Declaration that item of account is unlawful.
17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recovery of amount not accounted for etc.
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prevention of unlawful expenditure et ceteralaetc.

Health service bodies: referral to Secretary of State.
19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other bodies: advisory notices.
19A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Effect of an advisory notice.
19B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other bodies: prohibition orders.
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restriction on power to issue prohibition orders.
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Effect of and appeals against prohibition orders.
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Loss etc. caused by prohibition orders.
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power of auditor to apply for judicial review.
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Miscellaneous

Extraordinary audit.
25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Audit of accounts of officers.
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounts and audit regulations.
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Certification of claims, returns etc.
28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Agreed audit of accounts.
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Passenger Transport Executives.
30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Companies related to Passenger Transport Executives.
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Documents relating to police authorities etc.
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 2A

Data matching

Power to conduct data matching exercises
32A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mandatory provision of data
32B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Voluntary provision of data
32C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure of results of data matching etc
32D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication
32E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fees for data matching
32F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Code of data matching practice
32G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Powers of Secretary of State
32H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III

Studies, Performance Standards and Other Functions

Studies and related functions

Studies for improving economy etc. in services.
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reports on impact of statutory provisions etc.
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Studies at request of bodies subject to audit.
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Studies for functional bodies at request of Greater London Authority.
35A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Studies at request of educational bodies.
36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assistance to other bodies and persons
37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Benefit administration studies for Secretary of State.
38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Social security references and reports to Secretary of State.
39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Studies relating to private registered providers of social housing
40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provisions supplementary to section 40.
41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspections of registered social landlords
41A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fees for inspections under section 41A
41B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Advice and assistance for private registered providers of social housing
41C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consultancy services relating to audit of accounts of registered social landlords.
42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “registered social landlord”
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Performance standards of local authorities et ceteralaetc.

Publication of information as to standards of performance.
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Permitted methods of publishing information under section 44.
45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directions under section 44.
46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application to parish councils and charter trustees.
47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reports on performance

Reports relating to performance of English local authorities
47A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV

General

Interaction with other authorities

Interaction with other authorities
47B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information et ceteralaetc.

Provision of information and documents to Commission.
48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restriction on disclosure of information.
49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consent under section 49(2C)
49ZA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure of information by or on behalf of public authorities
49A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supply of benefit information to Commission.
50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication of information by the Commission.
51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Co-operation with the Auditor General for Wales
51A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provision of information to Auditor General for Wales
51B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplementary

Orders and regulations.
52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation.
53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consequential amendments, transitionals and repeals.
54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Short title, commencement and extent.
55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULES
SCHEDULE 1

The Audit Commission
Section 1(5).

Status
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Functions of Secretary of State in relation to Commission
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tenure of office of members
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remuneration et ceteralaetc. of members
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

House of Commons disqualification
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Staff
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial provisions
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delegation
11A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proceedings
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annual report
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2

Accounts Subject to Audit
Section 2.
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2A

Interaction with other authorities
Section 47B
Part 1

Interpretation

Inspection authorities
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Public authorities
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspections and functions
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 2

Exercise of functions

Inspection programmes and inspection frameworks
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspections by other inspectors of organisations within the Commission's remit
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Co-operation
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Joint action
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delegation of functions
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Advice or assistance for other public authorities
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspections carried out under arrangements
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3

Consequential Amendments
Section 54(1).

The Public Health Act 1875 (c. 55)
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Transport Act 1968 (c. 73)
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government Act 1972 (c. 70)
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The House of Commons Disqualification Act 1975 (c. 24)
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government, Planning and Land Act 1980 (c. 65)
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government Finance Act 1982 (c. 32)
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Public Health (Control of Disease) Act 1984 (c. 22)
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government (Interim Provisions) Act 1984 (c. 53)
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Building Act 1984 (c. 55)
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Further Education Act 1985 (c. 47)
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government Act 1985 (c. 51)
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government Act 1986 (c. 10)
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Airports Act 1986 (c. 31)
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Norfolk and Suffolk Broads Act 1988 (c. 4)
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government Act 1988 (c. 9)
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Education Reform Act 1988 (c. 40)
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government and Housing Act 1989 (c.42)
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Town and Country Planning Act 1990 (c. 8)
19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The National Health Service and Community Care Act 1990 (c. 19)
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Environmental Protection Act 1990 (c. 43)
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The London Local Authorities Act 1991 (c. xiii)
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Social Security Administration Act 1992 (c. 5)
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government Act 1992 (c. 19)
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Education Act 1993 (c. 35)
25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Noise and Statutory Nuisance Act 1993 (c. 40)
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government (Wales) Act 1994 (c. 19)
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Environment Act 1995 (c. 25)
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The London Local Authorities Act 1995 (c. x)
30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Noise Act 1996 (c. 37)
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Education Act 1996 (c. 56)
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Police Act 1997 (c. 50)
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Local Government (Contracts) Act 1997 (c. 65)
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 4

Transitional Provisions, Savings etc.
Section 54(2).

General
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

References to district audit et ceteralaetc.
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Change of name of the Commission
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Continuity of employment: district audit and health service
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial years of the Commission
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 5

Repeals and revocation
Section 54(3).
Chapter or number | Short title or title | Extent of repeal or revocation
1982 c. 32. | The Local Government Finance Act 1982. | Sections 11 to 36.
| | Section 38(5) and (6).
| | Schedule 3.
| | Schedule 5.
| | In Schedule 6, Part IV.
1983 c. 29. | The Miscellaneous Financial Provisions Act 1983. | In Schedule 2, the entry relating to the Local Government Finance Act 1982.
1984 c. 32. | The London Regional Transport Act 1984. | In Schedule 6, paragraph 26.
1985 c. 9. | The Companies Consolidation (Consequential Provisions) Act 1985. | In Schedule 2, the entry relating to the Local Government Finance Act 1982.
1985 c. 43. | The Local Government (Access to Information) Act 1985. | In Schedule 2, paragraph 7.
1985 c. 51. | The Local Government Act 1985. | Section 63(6).
| | Section 72(3).
1985 c. 67. | The Transport Act 1985. | In Schedule 3, paragraph 8.
| | In Schedule 7, paragraph 22.
1988 c. 4. | The Norfolk and Suffolk Broads Act 1988. | Section 17(10) and (12).
1988 c. 9. | The Local Government Act 1988. | Section 30.
| | Schedule 4.
1988 c. 33. | The Criminal Justice Act 1988. | In Schedule 11, paragraph 8.
1988 c. 40. | The Education Reform Act 1988. | Section 220.
1988 c. 41. | The Local Government Finance Act 1988. | In Schedule 12, paragraph 3.
1989 c. 42. | The Local Government and Housing Act 1989. | In section 11(1), the words “section 17 of the Local Government Finance Act 1982 or”.
| | In section 66(5)(b), the words from “Part III” to “and”.
| | Section 184(2).
1990 c. 19. | The National Health Service and Community Care Act 1990. | Section 20(1) and (3) to (8).
| | Schedule 4.
1991 c. 15. | The Local Government Finance (Publicity for Auditors’ Reports) Act 1991. | The whole Act.
1992 c. 13. | The Further and Higher Education Act 1992. | In Schedule 8, paragraph 51.
1992 c. 19. | The Local Government Act 1992. | Sections 1 to 7.
| | In section 28, the definitions of “the 1982 Act”, “the Audit Commission” and “auditor”, and subsection (2).
| | Section 29(1).
| | Section 30(2).
1993 c. 47. | The Probation Service Act 1993. | In Schedule 3, paragraph 6.
1994 c. 29. | The Police and Magistrates’ Courts Act 1994. | In Schedule 4, paragraphs 25 to 28.
1994 c. 30. | The Education Act 1994. | In Schedule 2, paragraph 8(1) and (5).
1995 c. 17. | The Health Authorities Act 1995. | In Schedule 1, paragraph 106.
1995 c. 25. | The Environment Act 1995. | In Schedule 7, paragraph 19.
1995 c. x. | The London Local Authorities Act 1995. | In Part I of the Schedule, the words “Local Government Finance Act 1982: section 16.”
1996 c. 10. | The Audit (Miscellaneous Provisions) Act 1996. | Sections 1, 2, 3, 5 and 6.
1996 c. 16. | The Police Act 1996. | In Schedule 7, paragraph 1(2)(s).
1996 c. 18. | The Employment Rights Act 1996. | In Schedule 1, paragraphs 19 and 45(3)(a).
1996 c. 52. | The Housing Act 1996. | In Schedule 3, paragraph 2.
1996 c. 56. | The Education Act 1996. | In Schedule 37, paragraph 78.
1997 c. 44. | The Education Act 1997. | In Schedule 7, paragraph 5.
1997 c. 47. | The Social Security Administration (Fraud) Act 1997. | Section 6.
| | In Schedule 1, paragraph 1.
1997 c. 50. | The Police Act 1997. | In Schedule 6, paragraphs 19 to 22.
S.I. 1991/724. | The High Court and County Courts Jurisdiction Order 1991. | In the Schedule, in Part I, the entry relating to the Local Government Finance Act 1982.
TABLE OF DERIVATIONS

Notes:
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.4.2015) by Local Audit and Accountability Act 2014 (c. 2), ss. 1(2), 49(1) (with Sch. 1 paras. 3, 4, Sch. 6 para. 8); S.I. 2015/841, art. 3(a) (with arts. 5-8, Sch.) (as amended (27.6.2016) by S.I. 2016/675, art. 2; and (14.12.2023) by S.I. 2023/1396, art. 2)
Sch. 2 modified (cond.) (26.5.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 13 para. 6(29); S.I. 2015/994, art. 6(g)