Pt. 5A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(1)(6), Sch. 36 para. 21

http://www.legislation.gov.uk/ukpga/2014/2/section/32DLocal 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 Participation2026-07-15Local 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. 2Part 5ALocal audit: further provisionSecond audits

32DSecond audits where first auditor ineligible(1)

This section applies where a person appointed as a local auditor of the accounts of a relevant authority (“the first auditor”) was not an eligible person for any part of the period during which the audit was conducted.

(2)

The Local Audit Office may direct the relevant authority to retain an eligible person—

(a)

to conduct a second audit of the accounts in question, or

(b)

to review the first audit and to report (giving reasons) on whether a second audit of those accounts is needed.

(3)

If a report under subsection (2)(b) states that a second audit is needed, the relevant authority must take such steps as are necessary for the carrying out of that audit.

(4)

If the first auditor is or was on a local audit register kept by an external registration body—

(a)

the Local Audit Office must send to that body a copy of any direction under subsection (2), and

(b)

the relevant authority must send to that body a copy of any report under subsection (2)(b).

(5)

A direction under subsection (2) may specify when the authority must comply with—

(a)

the requirements of the direction, or

(b)

any requirement of subsection (3) or (4)(b).

(6)

A person appointed under this section to conduct a second audit of the accounts of a parish meeting, or to review and report on the first audit of such accounts, must be appointed by the parish meeting itself (and not by its chairman on behalf of the parish meeting).

(7)

Where a second audit is carried out under this section, any statutory or other provision applying in relation to the first audit applies also, so far as practicable, in relation to the second audit.

(8)

If the first auditor accepted appointment, or acted as the local auditor, with knowledge of not being an eligible person, the relevant authority may recover from the first auditor any costs incurred by it in complying with the requirements of this section.

(9)

For the purposes of this section, a person is “eligible” if the person—

(a)

is a registered local audit provider or the Local Audit Office, and

(b)

is not prohibited by section 32B from acting as the local auditor of the relevant authority concerned.