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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2014/2/section/11/enacted</dc:identifier><dc:title>Local Audit and Accountability Act 2014</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2019-10-31</dc:modified>
					
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					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2014/2/notes/contents" title="Explanatory Notes Table of Contents"/>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2014/2/contents/enacted" title="Table of Contents"/>
					
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91</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Created="2026-05-21T09:53:21Z" AffectedYear="2014" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" EffectId="key-f22e35f18ab041f252f27be9f8b57b33" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectingYear="2026" AffectedNumber="2" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-23-78zgcjn6-180" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedProvisions="s. 19A" AffectingProvisions="s. 92" Row="180" AffectingNumber="23" AffectedClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Local 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1</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-34" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/34">Sch. 34 </ukm:Section><ukm:Section Ref="schedule-34-part-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/34/part/2">Pt. 2</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2014" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="23" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-23-78zgcjn6-1196" AffectedNumber="2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectingYear="2026" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingProvisions="Sch. 36 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Ref="schedule-36-paragraph-20" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/20">para. 20</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-23-78zgcjn6-1302" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" Row="1302" AffectedYear="2014" AffectingNumber="23" Type="inserted" EffectId="key-b6b970c5a179172b52a242a9e447a729" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2026" RequiresApplied="true" Created="2026-05-21T09:53:21Z" AffectedProvisions="Sch. 4 para. 4(2)(ba)-(bc)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" AffectingProvisions="Sch. 36 para. 26(5)(a)(ii)" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4">Sch. 4 </ukm:Section><ukm:SectionRange Start="schedule-4-paragraph-4-2-ba" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4/paragraph/4/2/ba" FoundStart="schedule-4-paragraph-4" End="schedule-4-paragraph-4-2-bc" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4/paragraph/4/2/bc" FoundEnd="schedule-4-paragraph-4" MissingEnd="true"><ukm:Section Ref="schedule-4-paragraph-4-2-ba" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4/paragraph/4/2/ba" FoundRef="schedule-4-paragraph-4">para. 4(2)(ba)</ukm:Section>-<ukm:Section Ref="schedule-4-paragraph-4-2-bc" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4/paragraph/4/2/bc" FoundRef="schedule-4-paragraph-4">(bc)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36">Sch. 36 </ukm:Section><ukm:Section Ref="schedule-36-paragraph-26-5-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/26/5/a/ii">para. 26(5)(a)(ii)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectedProvisions="Sch. 7 para. 2(3)(aa)" AffectingYear="2026" AffectingProvisions="Sch. 36 para. 29(3)(a)" Type="inserted" RequiresApplied="true" EffectId="key-bb11e053791b243e64f43c7443e6ac1c" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectingNumber="23" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-23-78zgcjn6-1333" AffectedNumber="2" AffectedYear="2014" Created="2026-05-21T09:53:21Z" AffectingClass="UnitedKingdomPublicGeneralAct" Row="1333"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-paragraph-2-3-aa" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7/paragraph/2/3/aa" FoundRef="schedule-7-paragraph-2">para. 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AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-23-78zgcjn6-1335" AffectedProvisions="Sch. 7 para. 3(2)(aa)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="inserted" AffectingProvisions="Sch. 36 para. 29(4)" Created="2026-05-21T09:53:21Z" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-paragraph-3-2-aa" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7/paragraph/3/2/aa" FoundRef="schedule-7-paragraph-3">para. 3(2)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36">Sch. 36 </ukm:Section><ukm:Section Ref="schedule-36-paragraph-29-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/29/4">para. 29(4)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Row="660" Comments="Amendment already reflected in appended commentary in EXTOES for 2015 SI0841" URI="http://www.legislation.gov.uk/id/effect/key-2f300de1c778b6a151182190aa68dc17" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2024-06-12T15:51:07Z" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2014" AffectedClass="UnitedKingdomPublicGeneralAct" TypeNotes="amendment to earlier commencing S.I. 2015/841" AffectingURI="http://www.legislation.gov.uk/id/uksi/2016/675" AffectingNumber="675" Type="amendment to earlier commencing S.I. 2015/841" AffectedNumber="2" AffectedExtent="E+W" AffectedProvisions="specified provision(s)" AffectingEffectsExtent="E+W+S+N.I." 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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/2/pdfs/ukpgaen_20140002_en.pdf" Date="2014-02-04" Title="Explanatory Note" Size="657346"/></ukm:Alternatives>       
								</ukm:Notes> 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/2/pdfs/ukpga_20140002_en.pdf" Date="2014-02-03" Size="842940"/></ukm:Alternatives>
					
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/body" NumberOfProvisions="53" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/part/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/part/3" NumberOfProvisions="11" id="part-3"><Number>Part 3</Number><Title>Appointment etc of local auditors</Title><P1group><Title>Relationship with relevant authority</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11" id="section-11">
<Pnumber>11</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/1" id="section-11-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A relevant authority other than a health service body must, if asked to do so by its auditor panel, supply to the panel any documents or information held by the authority and required by the panel for the exercise of its functions.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/2" id="section-11-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A relevant authority’s auditor panel, other than the auditor panel of a health service body, may require a member or officer of the authority to come to a meeting of the panel to answer its questions.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/3" id="section-11-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In the application of subsection <InternalLink id="i00028" Ref="section-11-2" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/2" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/2/enacted">(2)</InternalLink> to a corporation sole, the reference to a member is a reference to a holder of that office.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/4/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/4" id="section-11-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>A person mentioned in subsection <InternalLink id="i00029" Ref="section-11-2" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/2" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/2/enacted">(2)</InternalLink> must comply with a requirement imposed by an auditor panel under that subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/5/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/5" id="section-11-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>This does not require the person to answer any questions which the person would be entitled to refuse to answer in or for the purposes of proceedings in a court in England and Wales.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/6/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/6" id="section-11-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The auditor panel of a police and crime commissioner for an area may also exercise the functions in subsections <InternalLink id="i00030" Ref="section-11-1" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/1" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/1/enacted">(1)</InternalLink> and <InternalLink id="i00031" Ref="section-11-2" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/2" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/2/enacted">(2)</InternalLink> in relation to the chief constable for the area.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/7/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/7" id="section-11-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>The auditor panel of the Mayor’s Office for Policing and Crime may also exercise the functions in subsections <InternalLink id="i00032" Ref="section-11-1" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/1" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/1/enacted">(1)</InternalLink> and <InternalLink id="i00033" Ref="section-11-2" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/2" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/2/enacted">(2)</InternalLink> in relation to the Commissioner of Police of the Metropolis.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/11/8/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/11/8" id="section-11-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>The auditor panel of a parish meeting may only exercise the function in subsection (2) in relation to the chairman of the parish meeting or the proper officer of the district council within whose area the parish lies.</Text>
</P2para>
</P2>
</P1para>
</P1></P1group></Part></Body></Primary></Legislation>