<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="ukpga"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/ukpga/2014/2"/><FRBRuri value="http://www.legislation.gov.uk/id/ukpga/2014/2"/><FRBRdate date="2014-01-30" name="enacted"/><FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/><FRBRcountry value="GB-UKM"/><FRBRnumber value="2"/><FRBRname value="2014 c. 2"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/ukpga/2014/2/2026-07-15"/><FRBRuri 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refersTo="#period-from-2026-07-15" type="jurisdiction"/><restriction href="#part-2A" refersTo="#period-from-2026-04-29" type="jurisdiction"/><restriction href="#section-6C" refersTo="#period-from-2026-04-29" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:commentary href="#section-6C" refersTo="#key-dce2fcccd23494fb76c982d335eb4e31"/></otherAnalysis></analysis><temporalData source="#"><temporalGroup eId="period-from-2026-04-29"><timeInterval start="#date-2026-04-29" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2026-07-15"><timeInterval start="#date-2026-07-15" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCEvent eId="enactment" href="" showAs="EnactmentDate"/><TLCLocation eId="extent-e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="E+W+S+N.I."/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-dce2fcccd23494fb76c982d335eb4e31" marker="F1"><p>Pt. 2A inserted (29.4.2026 for specified purposes) by <ref eId="c7m0nrq86-00017" href="http://www.legislation.gov.uk/id/ukpga/2026/23">English Devolution and Community Empowerment Act 2026 (c. 23)</ref>, <ref eId="c7m0nrq86-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2026/23/section/90/1">ss. 90(1)</ref>, <ref eId="c7m0nrq86-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/1">108(1)</ref><ref eId="c7m0nrq86-00020" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">(6)</ref></p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/ukpga/2014/2/section/6C</dc:identifier><dc:title>Local Audit and Accountability Act 2014</dc:title><dc:description>An 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.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-07-25</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-15</dct:valid><ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2014"/><ukm:Number Value="2"/><ukm:EnactmentDate Date="2014-01-30"/><ukm:ISBN Value="97801054021405"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedProvisions="Pt. 2B" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectedYear="2014" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Row="174" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-2f10aab38eed809ac872b9cd21e8e05b" Type="inserted" AffectingYear="2026" URI="http://www.legislation.gov.uk/id/effect/key-2f10aab38eed809ac872b9cd21e8e05b" RequiresApplied="true" 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2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-93-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/93/2">s. 93(2)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="section-93-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/93/6">s. 93(6)</ukm:Section><ukm:Section Ref="section-93-7" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/93/7">(7)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-f1539c3a8009de9d8059d54120eac08d" AffectedProvisions="s. 33B" Type="inserted" AffectingNumber="23" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" 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108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" URI="http://www.legislation.gov.uk/id/effect/key-72bcc7fb8d45a8739f2fd11034474e90" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectedNumber="2" AffectingYear="2026" AffectedProvisions="s. 14(8)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" EffectId="key-72bcc7fb8d45a8739f2fd11034474e90" Modified="2026-07-20T15:53:10Z" AffectingProvisions="Sch. 36 para. 9(4)" Row="1225" Type="inserted" AffectingNumber="23" AffectedYear="2014"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-14-8" 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108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Modified="2026-07-20T15:53:10Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. 36 para. 29(3)(a)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectingNumber="23" AffectingYear="2026" AffectedYear="2014" AffectedProvisions="Sch. 7 para. 2(3)(aa)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" EffectId="key-bb11e053791b243e64f43c7443e6ac1c" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-bb11e053791b243e64f43c7443e6ac1c" Row="1326" Type="inserted" RequiresApplied="true"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-paragraph-2-3-aa" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7/paragraph/2/3/aa" FoundRef="schedule-7-paragraph-2">para. 2(3)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36">Sch. 36 </ukm:Section><ukm:Section Ref="schedule-36-paragraph-29-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/29/3/a">para. 29(3)(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Type="inserted" AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2014" Modified="2026-07-20T15:53:10Z" EffectId="key-b5722a1165f7bebd91db089e9f01a513" AffectedProvisions="Sch. 7 para. 3(2)(aa)" Row="1328" AffectingNumber="23" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectedNumber="2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectingProvisions="Sch. 36 para. 29(4)" URI="http://www.legislation.gov.uk/id/effect/key-b5722a1165f7bebd91db089e9f01a513" RequiresApplied="true"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-paragraph-3-2-aa" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/7/paragraph/3/2/aa" FoundRef="schedule-7-paragraph-3">para. 3(2)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-36" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36">Sch. 36 </ukm:Section><ukm:Section Ref="schedule-36-paragraph-29-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/29/4">para. 29(4)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-108-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/108/6">s. 108(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-2f300de1c778b6a151182190aa68dc17" Modified="2026-06-25T09:51:04Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2016/675" RequiresApplied="true" Type="amendment to earlier commencing S.I. 2015/841" URI="http://www.legislation.gov.uk/id/effect/key-2f300de1c778b6a151182190aa68dc17" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="art. 2" AffectingYear="2016" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="2" TypeNotes="amendment to earlier commencing S.I. 2015/841" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectedProvisions="specified provision(s)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Comments="Amendment already reflected in appended commentary in EXTOES for 2015 SI0841" AffectedExtent="E+W" AffectedYear="2014" Row="847" AffectingNumber="675"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions><ukm:AffectingTitle>The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2016/675/article/2">art. 2</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata><ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/2/pdfs/ukpgaen_20140002_en.pdf" Date="2014-02-04" Title="Explanatory Note" Size="657346"/></ukm:Alternatives></ukm:Notes><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2014/2/pdfs/ukpga_20140002_en.pdf" Date="2014-02-03" Size="842940"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="401"/><ukm:BodyParagraphs Value="74"/><ukm:ScheduleParagraphs Value="327"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><part eId="part-2A"><num><ins class="first" ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31"><noteRef uk:name="commentary" href="#key-dce2fcccd23494fb76c982d335eb4e31" class="commentary"/>Part 2A</ins></num><heading><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">Providers of audit services</ins></heading><section eId="section-6C" uk:target="true"><num><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">6C</ins></num><heading><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">Eligibility and regulation of registered providers</ins></heading><subsection eId="section-6C-1"><num><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">(1)</ins></num><content><p><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">The body that keeps a local audit register must comply with the requirements of Schedule 1C (which sets out requirements in connection with the register, including requirements about eligibility for registration and the regulation of registered providers).</ins></p></content></subsection><subsection eId="section-6C-2"><num><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">(2)</ins></num><content><p><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">The requirements of Schedule 1C do not limit the ability of the body to have in place rules or arrangements going beyond those requirements (whether relating to the same or different subject matter).</ins></p></content></subsection><subsection eId="section-6C-3"><num><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">(3)</ins></num><content><p><ins class="last" ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">An agreement under section 6B(5)(a) may, accordingly, include terms supplementing those requirements or imposing additional requirements.</ins></p></content></subsection></section></part></body></act></akomaNtoso>