<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2" NumberOfProvisions="333" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2014/2/section/8/enacted</dc:identifier><dc:title>Local Audit and Accountability Act 2014</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2019-10-31</dc:modified>
					
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</ukm:DocumentClassification><ukm:Year Value="2014"/><ukm:Number Value="2"/><ukm:EnactmentDate Date="2014-01-30"/><ukm:UnappliedEffects><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-2f300de1c778b6a151182190aa68dc17" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2016" AffectingNumber="675" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-2f300de1c778b6a151182190aa68dc17" Type="amendment to earlier commencing S.I. 2015/841" AffectedExtent="E+W" TypeNotes="amendment to earlier commencing S.I. 2015/841" AffectedProvisions="specified provision(s)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2016/675" AffectedYear="2014" Modified="2024-06-12T15:51:07Z" AffectedNumber="2" RequiresApplied="true" Comments="Amendment already reflected in appended commentary in EXTOES for 2015 SI0841" Row="660" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingProvisions="art. 2" AffectingEffectsExtent="E+W+S+N.I."><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:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/uksi/2026/264" Row="28" Type="modified" AffectedProvisions="Act" AffectingNumber="264" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingProvisions="art. 28(2)(a) 40(2)(a)" AffectingYear="2026" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2014/2" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingTerritorialApplication="E" AffectingEffectsExtent="E+W" AffectedYear="2014" URI="http://www.legislation.gov.uk/id/effect/uksi-2026-264-4i7x09t6-28" EffectId="key-7ab66fadd9d2418ae31d168eccdb224c" AffectedNumber="2" Created="2026-03-17T12:51:36Z"><ukm:AffectedTitle>Local Audit and Accountability Act 2014</ukm:AffectedTitle><ukm:AffectedProvisions>Act</ukm:AffectedProvisions><ukm:AffectingTitle>The Surrey (Structural Changes) Order 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-28-2-a" URI="http://www.legislation.gov.uk/id/uksi/2026/264/article/28/2/a">art. 28(2)(a)</ukm:Section> <ukm:Section Ref="article-40-2-a" URI="http://www.legislation.gov.uk/id/uksi/2026/264/article/40/2/a">40(2)(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2026/264/article/1/1">art. 1(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-10" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/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> 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/body" NumberOfProvisions="53" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/part/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/part/3" NumberOfProvisions="11" id="part-3"><Number>Part 3</Number><Title>Appointment etc of local auditors</Title><P1group><Title>Procedure for appointment</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8" id="section-8">
<Pnumber>8</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/1" id="section-8-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>A relevant authority must consult and take into account the advice of its auditor panel on the selection and appointment of a local auditor under section 7.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/2" id="section-8-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The relevant authority must, within the period of 28 days beginning with the day on which the appointment is made, publish a notice that—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/2/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/2/a" id="section-8-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>states that it has made the appointment,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/2/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/2/b" id="section-8-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>identifies the local auditor that has been appointed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/2/c/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/2/c" id="section-8-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>specifies the period for which the local auditor has been appointed,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/2/d/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/2/d" id="section-8-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>sets out the advice, or a summary of the advice, of its auditor panel about the selection and appointment of a local auditor, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/2/e/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/2/e" id="section-8-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>if it has not followed that advice, sets out the reasons why it has not done so.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/3" id="section-8-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The notice must be published—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/3/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/3/a" id="section-8-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>if the relevant authority has a website, on its website;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/3/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/3/b" id="section-8-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>otherwise, in accordance with subsection <InternalLink id="i00018" Ref="section-8-4" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/4" DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/4/enacted">(4)</InternalLink>.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/4/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/4" id="section-8-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>A relevant authority publishes a notice in accordance with this subsection if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/4/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/4/a" id="section-8-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of a relevant authority other than a health service body, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of persons who live in its area;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/4/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/4/b" id="section-8-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of a clinical commissioning group, it publishes the notice in such manner as it thinks is likely to bring the notice to the attention of—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/4/b/i/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/4/b/i" id="section-8-4-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>persons who live in the area of the group, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/4/b/ii/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/4/b/ii" id="section-8-4-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>persons who do not live in the area of the group but for whom the group is responsible;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/4/c/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/4/c" id="section-8-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in the case of special trustees for a hospital, they publish the notice in such manner as they think is likely to bring the notice to the attention of persons to whom services are provided at that hospital.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/5/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/5" id="section-8-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The relevant authority must exclude from the notice information whose disclosure would prejudice commercial confidentiality, unless there is an overriding public interest in favour of its disclosure.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2014/2/section/8/6/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2014/2/section/8/6" id="section-8-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>This section is subject to Schedule 3 (further provision about appointment of local auditors) and provision made under it.</Text>
</P2para>
</P2>
</P1para>
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