[F1Part 2AU.K.Providers of audit services

Textual Amendments

F1Pt. 2A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 90(1), 108(1)(6)

6ALocal audit registerU.K.

(1)The Local Audit Office must secure that there is at least one public register of individuals and firms who are (by virtue of their registration) entitled to carry out audits in accordance with this Act.

(2)It may do so by—

(a)keeping a register itself, or

(b)designating another body as an external registration body (see section 6B).

(3)An external registration body must keep a register meeting the description in subsection (1).

(4)In this Act—

(5)Fees may be charged in respect of—

(a)applications for registration in a local audit register;

(b)entry in such a register;

(c)remaining in such a register.]