http://www.legislation.gov.uk/ukpga/2014/2/section/20/enactedLocal Audit and Accountability Act 2014enKing's Printer of Acts of Parliament2019-10-31
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 5Conduct of local auditGeneral powers and duties of auditorsGeneral duties of auditors
20
1
In auditing the accounts of a relevant authority other than a health service body, a local auditor must, by examination of the accounts and otherwise, be satisfied—
a
that the accounts comply with the requirements of the enactments that apply to them,
b
that proper practices have been observed in the preparation of the statement of accounts, and that the statement presents a true and fair view, and
c
that the authority has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.
2
Subject as follows, when a local auditor has completed an audit of the accounts of a relevant authority other than a health service body, the auditor must enter on the statement of accounts—
a
a certificate that the auditor has completed the audit in accordance with this Act, and
b
the auditor’s opinion on the statement.
3
If, for any part of the period for which a relevant authority is required to prepare a statement of accounts, the authority is required to maintain a pension fund under regulations under section 1 of the Public Service Pensions Act 2013 as they relate to local government workers (within the meaning of that Act), the authority’s local auditor must give a separate opinion on the part of the statement that relates to the accounts of that pension fund.
4
A local auditor may enter an opinion on the statement of accounts on that statement before the audit is completed if—
a
the audit has not been completed because an objection has been made under section 27 and that objection has not been disposed of, and
b
the auditor thinks that, if the objection were resolved in the objector’s favour, this would not affect the accuracy of the statement of accounts.
5
A local auditor must, in carrying out the auditor’s functions in relation to the accounts of a relevant authority, comply with the code of audit practice applicable to the authority that is for the time being in force.
6
A local auditor must, in carrying out functions under this Act, have regard to guidance issued by the Comptroller and Auditor General under paragraph 9 of Schedule 6.