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

http://www.legislation.gov.uk/ukpga/2014/2/section/6BLocal 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 2AProviders of audit services
6BExternal registration bodies(1)

The Local Audit Office may designate a body as an external registration body only if—

(a)

the body consents, and

(b)

the Office is satisfied that—

(i)

the body is able and willing to co-operate with the Office in pursuit of the objective set out in section 1B,

(ii)

the body is able and willing to promote and maintain high standards of integrity in the conduct of audits under this Act, and

(iii)

the rules and arrangements of the body that will have effect in relation to registered local audit providers and lead partners (see in particular Schedule 1C) will be fair, reasonable, and fit for purpose.

(2)

The Office—

(a)

may revoke the designation of an external registration body, and

(b)

must do so if no longer satisfied of the matters set out in subsection (1)(b), unless it considers that the body is likely to satisfy it of those matters again within a reasonable period.

(3)

The making or revocation of a designation is to be done by written notice to the body in question; and the Office must publish such a notice.

(4)

The making or revocation is to have effect from the time specified in the notice.

(5)

The Local Audit Office and an external registration body, or a body that anticipates becoming an external registration body, may enter into an agreement about—

(a)

how the body is to carry out its functions as an external registration body;

(b)

fees, costs or other sums that are to be paid by the body to the Office;

(c)

circumstances in which the Office will or will not exercise its power under subsection (2)(a);

(d)

procedures to be followed in order for the Office to reach a decision whether to exercise that power or whether its duty under subsection (2)(b) is engaged.

(6)

Fees charged by an external registration body under section 6A(5) may be calculated by reference to any costs borne by the body as a result of this Act.

(7)

Schedule 1B makes further provision about external registration bodies, including provision for the enforcement of their duties.