<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 value="http://www.legislation.gov.uk/ukpga/2014/2/2026-07-15"/><FRBRdate date="2026-07-15" name="validFrom"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/ukpga/2014/2/2026-07-15/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/ukpga/2014/2/2026-07-15/data.akn"/><FRBRdate date="2026-08-12+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#enactment" date="2014-01-30" eId="date-enacted" source="#"/><eventRef date="2026-04-29" eId="date-2026-04-29" source="#"/><eventRef date="2026-07-15" eId="date-2026-07-15" source="#"/></lifecycle><analysis source="#"><restrictions source="#"><restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction refersTo="#period-from-2026-07-15" type="jurisdiction"/><restriction href="#body" refersTo="#period-from-2026-07-15" type="jurisdiction"/><restriction href="#part-2A" refersTo="#period-from-2026-04-29" type="jurisdiction"/><restriction href="#section-6D" refersTo="#period-from-2026-04-29" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:commentary href="#section-6D" 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/6D</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 AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectedYear="2014" AffectingYear="2026" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingNumber="23" Type="inserted" AffectingProvisions="s. 91" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-2f10aab38eed809ac872b9cd21e8e05b" AffectedClass="UnitedKingdomPublicGeneralAct" Row="174" AffectedProvisions="Pt. 2B" AffectedNumber="2" EffectId="key-2f10aab38eed809ac872b9cd21e8e05b" Modified="2026-07-20T15:53:10Z"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="part-2B" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/part/2B" err:Ref="Section missing in legislation" Missing="true">Pt. 2B</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-91" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/91">s. 91</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 AffectingNumber="23" Modified="2026-07-20T15:53:10Z" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 19A" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingProvisions="s. 92" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-f22e35f18ab041f252f27be9f8b57b33" Type="inserted" AffectingYear="2026" AffectedNumber="2" Row="175" EffectId="key-f22e35f18ab041f252f27be9f8b57b33" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2014"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-19A" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/19A" err:Ref="Section missing in legislation" Missing="true">s. 19A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-92" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/92">s. 92</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 AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" URI="http://www.legislation.gov.uk/id/effect/key-2dff48b171ae26305522f6df48258e10" AffectingYear="2026" RequiresApplied="true" Row="176" AffectedNumber="2" AffectedYear="2014" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-2dff48b171ae26305522f6df48258e10" AffectingNumber="23" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" Type="substituted for Sch. 6 para. 1(1)" Modified="2026-07-20T15:53:10Z" AffectingProvisions="s. 93(2)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedProvisions="Sch. 6 para. 1(1)(1A)"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/6/paragraph/1/1">para. 1(1)</ukm:Section><ukm:Section Ref="schedule-6-paragraph-1-1A" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/6/paragraph/1/1A" FoundRef="schedule-6-paragraph-1">(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 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 EffectId="key-f1539c3a8009de9d8059d54120eac08d" AffectedProvisions="s. 33B" AffectingYear="2026" AffectedNumber="2" URI="http://www.legislation.gov.uk/id/effect/key-f1539c3a8009de9d8059d54120eac08d" AffectedYear="2014" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" Type="inserted" Modified="2026-07-20T15:53:10Z" Row="181" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="s. 95" RequiresApplied="true" AffectingNumber="23"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-33B" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/33B" err:Ref="Section missing in legislation" Missing="true">s. 33B</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>English Devolution and Community Empowerment Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-95" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/section/95">s. 95</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 AffectedNumber="2" AffectingNumber="23" AffectingProvisions="Sch. 36 para. 3(5)" Row="1189" Modified="2026-07-20T15:53:10Z" AffectedYear="2014" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" Type="substituted for s. 7(5)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" URI="http://www.legislation.gov.uk/id/effect/key-f938168d9211847184a3711803a7da2b" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" EffectId="key-f938168d9211847184a3711803a7da2b" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 7(5)(5A)" AffectingYear="2026" RequiresApplied="true"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-7-5" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/7/5">s. 7(5)</ukm:Section><ukm:Section Ref="section-7-5A" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/7/5A" FoundRef="section-7">(5A)</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-3-5" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/3/5">para. 3(5)</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 AffectingYear="2026" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" Modified="2026-07-20T15:53:10Z" AffectingProvisions="Sch. 36 para. 9(4)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2014" AffectingNumber="23" AffectedNumber="2" URI="http://www.legislation.gov.uk/id/effect/key-72bcc7fb8d45a8739f2fd11034474e90" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" Row="1225" AffectedProvisions="s. 14(8)" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-72bcc7fb8d45a8739f2fd11034474e90"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-14-8" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/14/8" FoundRef="section-14">s. 14(8)</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-9-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/9/4">para. 9(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 AffectedNumber="2" AffectingProvisions="Sch. 36 para. 20" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" EffectId="key-51c389d3d25ebe5e7b176d632b66dbc7" Row="1258" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="23" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2014" RequiresApplied="true" AffectedProvisions="s. 32A and cross-heading" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Modified="2026-07-20T15:53:10Z" AffectingYear="2026" URI="http://www.legislation.gov.uk/id/effect/key-51c389d3d25ebe5e7b176d632b66dbc7" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-32A" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/32A" err:Ref="Section missing in legislation" Missing="true">s. 32A</ukm:Section> and cross-heading</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-20" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/20">para. 20</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 AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-b6b970c5a179172b52a242a9e447a729" AffectedProvisions="Sch. 4 para. 4(2)(ba)-(bc)" AffectingYear="2026" AffectingNumber="23" URI="http://www.legislation.gov.uk/id/effect/key-b6b970c5a179172b52a242a9e447a729" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="inserted" Row="1295" AffectingProvisions="Sch. 36 para. 26(5)(a)(ii)" AffectedNumber="2" AffectedYear="2014" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" Modified="2026-07-20T15:53:10Z" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4">Sch. 4 </ukm:Section><ukm:SectionRange Start="schedule-4-paragraph-4-2-ba" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4/paragraph/4/2/ba" FoundStart="schedule-4-paragraph-4" End="schedule-4-paragraph-4-2-bc" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4/paragraph/4/2/bc" FoundEnd="schedule-4-paragraph-4" MissingEnd="true"><ukm:Section Ref="schedule-4-paragraph-4-2-ba" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4/paragraph/4/2/ba" FoundRef="schedule-4-paragraph-4">para. 4(2)(ba)</ukm:Section>-<ukm:Section Ref="schedule-4-paragraph-4-2-bc" URI="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/4/paragraph/4/2/bc" FoundRef="schedule-4-paragraph-4">(bc)</ukm:Section></ukm:SectionRange></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-26-5-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2026/23/schedule/36/paragraph/26/5/a/ii">para. 26(5)(a)(ii)</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 RequiresApplied="true" AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectedYear="2014" AffectingNumber="23" Row="1326" AffectingProvisions="Sch. 36 para. 29(3)(a)" Type="inserted" EffectId="key-bb11e053791b243e64f43c7443e6ac1c" AffectedNumber="2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2026-07-20T15:53:10Z" URI="http://www.legislation.gov.uk/id/effect/key-bb11e053791b243e64f43c7443e6ac1c" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedProvisions="Sch. 7 para. 2(3)(aa)"><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" RequiresApplied="true" Modified="2026-07-20T15:53:10Z" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" EffectId="key-b5722a1165f7bebd91db089e9f01a513" AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="23" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/23" Row="1328" AffectedYear="2014" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" URI="http://www.legislation.gov.uk/id/effect/key-b5722a1165f7bebd91db089e9f01a513" AffectingProvisions="Sch. 36 para. 29(4)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 7 para. 3(2)(aa)" AffectingYear="2026"><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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2014" Row="847" AffectingYear="2016" AffectingNumber="675" AffectedExtent="E+W" AffectingProvisions="art. 2" Modified="2026-06-25T09:51:04Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" AffectingURI="http://www.legislation.gov.uk/id/uksi/2016/675" AffectedProvisions="specified provision(s)" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" TypeNotes="amendment to earlier commencing S.I. 2015/841" AffectingClass="UnitedKingdomStatutoryInstrument" Type="amendment to earlier commencing S.I. 2015/841" RequiresApplied="true" EffectId="key-2f300de1c778b6a151182190aa68dc17" URI="http://www.legislation.gov.uk/id/effect/key-2f300de1c778b6a151182190aa68dc17" Comments="Amendment already reflected in appended commentary in EXTOES for 2015 SI0841"><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-6D" uk:target="true"><num><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">6D</ins></num><heading><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">Professional qualifications</ins></heading><intro><p><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">In Schedule 1D—</ins></p></intro><level class="para1" eId="section-6D-a"><num><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">(a)</ins></num><content><p><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">Part 1 sets out certain requirements as to professional qualification referred to in Schedule 1C, and</ins></p></content></level><level class="para1" eId="section-6D-b"><num><ins ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">(b)</ins></num><content><p><ins class="last" ukl:ChangeId="key-dce2fcccd23494fb76c982d335eb4e31-1780590235509" ukl:CommentaryRef="key-dce2fcccd23494fb76c982d335eb4e31">Part 2 makes provision about bodies offering qualifications referred to in Part 1.</ins></p></content></level></section></part></body></act></akomaNtoso>