http://www.legislation.gov.uk/ukpga/2014/2/section/33ALocal 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 Database2026-06-05Expert Participation2026-04-29 Local Audit and Accountability Act 2014Pt. 1AEnglish Devolution and Community Empowerment Act 2026s. 89(1)s. 108(6)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 2014Sch. 1AEnglish Devolution and Community Empowerment Act 2026Sch. 34 para. 1Sch. 34 Pt. 2s. 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 733A1A relevant authority other than a health service body must—ahave an audit committee, andbarrange for its audit committee to exercise the functions set out in subsection (3).2The audit committee is to be—ain the case of a relevant authority that has a general power under an enactment to appoint committees, a committee of the authority designated by the authority as its audit committee, orbin any other case, a group of individuals appointed by the relevant authority.3The functions referred to in subsection (1)(b) are—areviewing and scrutinising the authority’s financial affairs,breviewing and assessing the authority’s risk management, internal control and governance arrangements,creviewing and assessing the economy, efficiency and effectiveness with which resources have been used in discharging the authority’s functions, anddmaking reports and recommendations to the authority in relation to reviews conducted under paragraphs (a), (b) and (c).4The Secretary of State may by regulations provide for an enactment that applies in relation to a relevant authority, or a committee of a relevant authority, to apply, with or without modification, in relation to a group of individuals appointed under subsection (2)(b).5The Secretary of State may by regulations make provision about—athe membership of an audit committee;bthe appointment of the members;cpayment to the members of allowances, expenses, gratuities or pensions.6Provision must be made under subsection (5) so as to ensure that at least one member of an audit committee is an independent person, as defined by the regulations.7Regulations under subsection (5)(c) may, in particular, make provision applying provision made, or corresponding to any provision that could be made, under section 18 of the Local Government and Housing Act 1989 or section 100 of the Local Government Act 2000.8Subsection (5)(c) does not affect the application of the enactments referred to in subsection (7), or provision made under them, in relation to members of an audit committee.9In the case of a relevant authority within subsection (2)(a), the powers of the authority in relation to its committees are to be taken to include (so far as they would otherwise not)—athe powers necessary to give effect to regulations under subsection (5), andbthe power to appoint to its audit committee persons who are not members of the authority (even where not required by regulations under subsection (5)).10A relevant authority must have regard to any guidance issued by the Secretary of State in relation to audit committees.11References in this section to a committee of a relevant authority include a sub-committee of such a committee.S. 33A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 94, 108(1)(6)