http://www.legislation.gov.uk/ukpga/2014/2/section/1BLocal Audit and Accountability Act 2014An Act to make provision for and in connection with the abolition of the Audit Commission for Local Authorities and the National Health Service in England; to make provision about the accounts of local and certain other public authorities and the auditing of those accounts; to make provision about the appointment, functions and regulation of local auditors; to make provision about data matching; to make provision about examinations by the Comptroller and Auditor General relating to English local and other public authorities; to make provision about the publication of information by smaller authorities; to make provision about compliance with codes of practice on local authority publicity; to make provision about access to meetings and documents of local government bodies; to make provision about council tax referendums; to make provision about polls consequent on parish meetings; and for connected purposes.texttext/xmlenStatute Law Database2026-07-25Expert Participation2026-07-15 Local Audit and Accountability Act 2014Pt. 2BEnglish Devolution and Community Empowerment Act 2026s. 91s. 108(6)Local Audit and Accountability Act 2014s. 19AEnglish Devolution and Community Empowerment Act 2026s. 92s. 108(6)Local Audit and Accountability Act 2014Sch. 6 para. 1(1)(1A)English Devolution and Community Empowerment Act 2026s. 93(2)s. 93(6)(7)s. 108(6)Local Audit and Accountability Act 2014s. 33BEnglish Devolution and Community Empowerment Act 2026s. 95s. 108(6)Local Audit and Accountability Act 2014s. 7(5)(5A)English Devolution and Community Empowerment Act 2026Sch. 36 para. 3(5)s. 108(6)Local Audit and Accountability Act 2014s. 14(8)English Devolution and Community Empowerment Act 2026Sch. 36 para. 9(4)s. 108(6)Local Audit and Accountability Act 2014s. 32A and cross-headingEnglish Devolution and Community Empowerment Act 2026Sch. 36 para. 20s. 108(6)Local Audit and Accountability Act 2014Sch. 4 para. 4(2)(ba)-(bc)English Devolution and Community Empowerment Act 2026Sch. 36 para. 26(5)(a)(ii)s. 108(6)Local Audit and Accountability Act 2014Sch. 7 para. 2(3)(aa)English Devolution and Community Empowerment Act 2026Sch. 36 para. 29(3)(a)s. 108(6)Local Audit and Accountability Act 2014Sch. 7 para. 3(2)(aa)English Devolution and Community Empowerment Act 2026Sch. 36 para. 29(4)s. 108(6)Local Audit and Accountability Act 2014specified provision(s)The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016art. 2 Part 1A1B1The main objective of the Local Audit Office in performing its functions is to secure the effective operation of the system of audit established by this Act, with a view to meeting the needs of users of the audited accounts.2That includes, in particular, securing—athat audits under this Act are carried out to a high standard, andbthat there is a suitable range of persons able and willing to carry out such audits.Pt. 1A inserted (15.7.2026) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 89(1), 108(6); S.I. 2026/812, reg. 2(1)(b)