English Devolution and Community Empowerment Act 2026

Section 99

Schedule 36 E+W Local audit: minor and consequential amendments

Part 1 E+W Amendments of the Local Audit and Accountability Act 2014

Prospective

1 E+W The Local Audit and Accountability Act 2014 is amended as follows.

Commencement Information

I1 Sch. 36 para. 1 not in force at Royal Assent, see s. 108(6)

Prospective

2 E+W In the heading of Part 3, at the end insert “: health service bodies”.

Commencement Information

I2 Sch. 36 para. 2 not in force at Royal Assent, see s. 108(6)

3 (1) Section 7 (appointment of local auditor) is amended as follows. E+W

(2) In subsection (1), for “relevant authority” substitute “health service body”.

(3) In subsection (2)—

(a) in the words before paragraph (a), for “relevant authority” substitute “health service body”;

(b) in paragraph (b), for “authority” substitute “body”.

(4) In subsection (3), for “relevant authority” substitute “health service body”.

(5) For subsection (5) substitute—

“(5) A relevant health service body may only appoint as its local auditor—

(a) the Local Audit Office, or

(b) a registered local audit provider.

(5A) The body must not appoint a person whom it has reason to think will be unable to act because of section 32B (independence requirement).”

(6) In subsection (6), in the words before paragraph (a), for “relevant authority” substitute “health service body”.

(7) In subsection (7), for “under subsection (6)(b) or (c)” substitute “in accordance with subsection (6)”.

(8) For subsection (8) substitute—

“(8) The Secretary of State may by regulations make provision about the appointment of a local auditor to audit the accounts of a health service body which is specified, or of a description specified, in the regulations.

(9) Regulations under subsection (8) may, in particular—

(a) make further provision about the operation of this Act or any provision made under it in relation to a health service body to which the regulations apply;

(b) provide for any provision of or made under this Act not to apply, or to apply with modifications, in relation to a health service body to which the regulations apply.”

Commencement Information

I3 Sch. 36 para. 3 in force at Royal Assent for specified purposes, see s. 108(1)(6)

Prospective

4 (1) Section 8 (procedure for appointment) is amended as follows. E+W

(2) In subsection (1), for “relevant authority” substitute “health service body”.

(3) In subsection (2)—

(a) in the words before paragraph (a), for “relevant authority” substitute “health service body”;

(b) in paragraph (c), for “period” substitute “financial year or years”.

(4) In subsection (3)(a), for “relevant authority” substitute “health service body”.

(5) In subsection (4)—

(a) in the words before paragraph (a), for “relevant authority” substitute “health service body”;

(b) omit paragraph (a).

(6) In subsection (5), for “relevant authority” substitute “health service body”.

(7) In subsection (6), for the words from “Schedule 3” to the end substitute “regulations under section 7(8)”.

Commencement Information

I4 Sch. 36 para. 4 not in force at Royal Assent, see s. 108(6)

Prospective

5 E+W In section 9 (auditor panels)—

(a) in subsection (1), for “relevant authority” substitute “health service body”;

(b) omit subsection (2).

Commencement Information

I5 Sch. 36 para. 5 not in force at Royal Assent, see s. 108(6)

Prospective

6 (1) Section 10 (functions of auditor panels) is amended as follows. E+W

(2) In subsection (1)—

(a) for “relevant authority’s” substitute “health service body’s”;

(b) for “authority” substitute “body”.

(3) Omit subsections (2) and (3).

(4) In subsection (4)—

(a) for “relevant authority’s” substitute “health service body’s”;

(b) for “authority” substitute “body”.

(5) In subsection (5)(a), for “relevant authority” substitute “health service body”.

(6) In subsection (6)—

(a) for “relevant authority’s” substitute “health service body’s”;

(b) for “authority”, in both places it occurs, substitute “body”.

(7) In subsection (7), for “authority” substitute “health service body”.

(8) In subsection (8)—

(a) in paragraph (b)—

(i) for “relevant authority’s” substitute “health service body’s”;

(ii) for “authority’s”, in the remaining place it occurs, substitute “body’s”;

(b) in paragraph (c), for “relevant authority” substitute “health service body”.

(9) In subsection (9), for “relevant authority” substitute “health service body”.

(10) In subsection (10)—

(a) in the words before paragraph (a), for “relevant authority” substitute “health service body”;

(b) omit paragraph (a).

(11) In subsection (11), for “relevant authority” substitute “health service body”.

(12) In subsection (13), for “relevant authority” substitute “health service body”.

Commencement Information

I6 Sch. 36 para. 6 not in force at Royal Assent, see s. 108(6)

Prospective

7 E+W Omit section 11 (relationship of relevant authority other than health service body with auditor panel).

Commencement Information

I7 Sch. 36 para. 7 not in force at Royal Assent, see s. 108(6)

Prospective

8 E+W Omit section 12 (failure to appoint local auditor by relevant authority other than health service body).

Commencement Information

I8 Sch. 36 para. 8 not in force at Royal Assent, see s. 108(6)

Prospective

9 (1) Section 14 (limitation of local auditor’s liability) is amended as follows. E+W

(2) In subsection (1)—

(a) for “relevant authority” substitute “health service body”;

(b) for “authority”, in the remaining place it occurs, substitute “body”.

(3) In subsection (6), for “relevant authority” substitute “health service body”.

(4) After subsection (7) insert—

“(8) Before entering into a liability limitation agreement, a health service body must consult and take into account the advice of its auditor panel.”

Commencement Information

I9 Sch. 36 para. 9 not in force at Royal Assent, see s. 108(6)

Prospective

10 E+W Omit section 15 (further provision about limitation of liability).

Commencement Information

I10 Sch. 36 para. 10 not in force at Royal Assent, see s. 108(6)

Prospective

11 (1) Section 16 (resignation and removal of local auditor) is amended as follows. E+W

(2) In subsection (1), in paragraphs (a) and (b), for “relevant authority” substitute “health service body”.

(3) In subsection (2)—

(a) in paragraph (c), for “relevant authority” substitute “health service body”;

(b) in paragraph (d)—

(i) for “authority’s” substitute “body’s”;

(ii) for “or of a recognised supervisory body” substitute “, the Local Audit Office or an external registration body”;

(c) in paragraph (e), for “relevant authority” substitute “health service body”.

(4) In subsection (3)—

(a) in paragraph (d)—

(i) for “relevant authority’s” substitute “health service body’s”;

(ii) for “or of a recognised supervisory body” substitute “, the Local Audit Office or an external registration body”;

(b) in paragraph (e), for “relevant authority” substitute “health service body”.

(5) In subsection (4), leave out the words from “, in” to “body,”.

(6) In subsection (5)—

(a) in paragraphs (a) and (b), for “Secretary of State” substitute “Local Audit Office”;

(b) in paragraph (a), for “relevant authority” substitute “health service body”.

(7) In subsection (7)—

(a) for “a recognised supervisory body” substitute “the Local Audit Office or an external registration body”;

(b) for “body by a relevant authority” substitute “Office or body by a health service body”.

Commencement Information

I11 Sch. 36 para. 11 not in force at Royal Assent, see s. 108(6)

Prospective

12 (1) Section 17 (appointment of auditor other than by audited body) is amended as follows. E+W

(2) In subsection (1), for “relevant authority” substitute “health service body”.

(3) In subsection (3)—

(a) in paragraph (a)—

(i) for “relevant authorities” substitute “health service bodies”;

(ii) for “an authority” substitute “a body”;

(b) in paragraph (c), for “relevant authorities” substitute “health service bodies”.

(4) In subsection (6), for “relevant authority” substitute “health service body”.

(5) In subsection (7), for “authority” substitute “health service body”.

(6) In subsection (8)(a), for “relevant authority” substitute “health service body”.

(7) In subsection (9), for “relevant authority” substitute “health service body”.

Commencement Information

I12 Sch. 36 para. 12 not in force at Royal Assent, see s. 108(6)

Prospective

13 E+W Omit Part 4 (eligibility and regulation of local auditors).

Commencement Information

I13 Sch. 36 para. 13 not in force at Royal Assent, see s. 108(6)

Prospective

14 E+W In section 23(3) (recovery of expenses in connection with obstruction offences), for the words from “from” to the end substitute “under section 32A, so far as they are not recovered by any other means.”

Commencement Information

I14 Sch. 36 para. 14 not in force at Royal Assent, see s. 108(6)

Prospective

15 E+W In section 26(3) (recovery of costs in connection with questioning by elector), for the words from “from” to the end substitute “under section 32A.”

Commencement Information

I15 Sch. 36 para. 15 not in force at Royal Assent, see s. 108(6)

Prospective

16 E+W In section 27(7) (recovery of costs in connection with objection by elector), for “from the relevant authority” substitute “under section 32A”.

Commencement Information

I16 Sch. 36 para. 16 not in force at Royal Assent, see s. 108(6)

Prospective

17 E+W In section 28(7) (recovery of costs in considering application for declaration of unlawfulness), for “from the relevant authority” substitute “under section 32A”.

Commencement Information

I17 Sch. 36 para. 17 not in force at Royal Assent, see s. 108(6)

Prospective

18 E+W In section 31(6) (recovery of costs in considering application for judicial review), for “from the relevant authority” substitute “under section 32A”.

Commencement Information

I18 Sch. 36 para. 18 not in force at Royal Assent, see s. 108(6)

Prospective

19 E+W In section 32(3) (consultation about proposed accounts and audit regulations)—

(a) for paragraph (a) substitute—

“(a) the Local Audit Office,”;

(b) for paragraph (c) substitute—

“(c) any external registration body.”

Commencement Information

I19 Sch. 36 para. 19 not in force at Royal Assent, see s. 108(6)

Prospective

20 E+W After section 32 insert—

“Recoverable sums E+W

32A Recovery of costs and expenses by local auditor

(1) Subsection (2) applies in relation to the audit under this Act of the accounts of a relevant authority other than a health service body.

(2) If the Local Audit Office is satisfied that, by virtue of any provision of this Part, costs or expenses are recoverable by the local auditor under this section, the Office must pay the amount of those costs or expenses to the local auditor.

(3) Before being so satisfied, the Office must invite representations from the relevant authority concerned.

(4) Subsection (5) applies in relation to the audit under this Act of the accounts of a health service body.

(5) If, by virtue of any provision of this Part, costs or expenses are recoverable by the local auditor under this section, the local auditor may recover the amount of those costs or expenses from the health service body as a debt.”

Commencement Information

I20 Sch. 36 para. 20 not in force at Royal Assent, see s. 108(6)

21 E+W After Part 5 insert—

“Part 5A E+W Local audit: further provision

Independence of auditors E+W

32B Independence requirement

(1) A person (“P”) may not act as a local auditor if any of subsections (2), (4), (5) or (6) applies in relation to P and the relevant authority whose accounts are to be audited.

(2) This subsection applies if—

(a) P is a member or officer of the relevant authority,

(b) where the relevant authority is a corporation sole, P is the holder of that office,

(c) P is a partner or employee of a person within paragraph (a) or (b), or

(d) P is a partnership of which a person within paragraph (a) or (b) is a partner.

(3) In relation to a relevant authority that is an integrated care board, subsection (2)(a) has effect as if “or officer” were omitted.

(4) This subsection applies if—

(a) the relevant authority is an NHS trust, and

(b) P is a director of that NHS trust.

(5) This subsection applies if P is—

(a) a person elected or appointed—

(i) as an entity connected with the relevant authority,

(ii) to such an entity, or

(iii) to an office of such an entity,

(b) an employee of such an entity,

(c) a partner or employee of a person within paragraph (a) or (b), or

(d) a partnership of which a person within paragraph (a) or (b) is a partner.

(6) This subsection applies if there exists a connection of a prescribed description between P and the relevant authority.

(7) In subsection (6), “prescribed” means prescribed by regulations made by the Secretary of State.

(8) A description of connection prescribed under subsection (6) may be direct or indirect (and so may involve, for instance, chains of connection leading from the relevant authority to P by way of one or more interposed persons).

32C Lack of independence arising after appointment

(1) Subsection (2) applies if, at any time during the term of office of a local auditor, the auditor becomes prohibited from acting by section 32B.

(2) The auditor must immediately—

(a) resign from office (with immediate effect), and

(b) give notice in writing to the relevant authority concerned that the auditor has resigned by reason of lack of independence.

Second audits E+W

32D Second audits where first auditor ineligible

(1) This section applies where a person appointed as a local auditor of the accounts of a relevant authority (“the first auditor”) was not an eligible person for any part of the period during which the audit was conducted.

(2) The Local Audit Office may direct the relevant authority to retain an eligible person—

(a) to conduct a second audit of the accounts in question, or

(b) to review the first audit and to report (giving reasons) on whether a second audit of those accounts is needed.

(3) If a report under subsection (2)(b) states that a second audit is needed, the relevant authority must take such steps as are necessary for the carrying out of that audit.

(4) If the first auditor is or was on a local audit register kept by an external registration body—

(a) the Local Audit Office must send to that body a copy of any direction under subsection (2), and

(b) the relevant authority must send to that body a copy of any report under subsection (2)(b).

(5) A direction under subsection (2) may specify when the authority must comply with—

(a) the requirements of the direction, or

(b) any requirement of subsection (3) or (4)(b).

(6) A person appointed under this section to conduct a second audit of the accounts of a parish meeting, or to review and report on the first audit of such accounts, must be appointed by the parish meeting itself (and not by its chairman on behalf of the parish meeting).

(7) Where a second audit is carried out under this section, any statutory or other provision applying in relation to the first audit applies also, so far as practicable, in relation to the second audit.

(8) If the first auditor accepted appointment, or acted as the local auditor, with knowledge of not being an eligible person, the relevant authority may recover from the first auditor any costs incurred by it in complying with the requirements of this section.

(9) For the purposes of this section, a person is “eligible” if the person—

(a) is a registered local audit provider or the Local Audit Office, and

(b) is not prohibited by section 32B from acting as the local auditor of the relevant authority concerned.

Partnerships E+W

32E Effect of appointing a partnership

(1) This section applies where a partnership constituted under the law of—

(a) England and Wales,

(b) Northern Ireland, or

(c) any other country or territory in which a partnership is not a legal person,

is appointed as a local auditor under section 6G or 7.

(2) Unless a contrary intention appears, the appointment is an appointment of the partnership as such and not of the partners.

(3) Where the partnership ceases, the appointment is to be treated as extending to—

(a) any appropriate partnership which succeeds to the practice of that partnership, or

(b) any other appropriate person who succeeds to that practice having previously carried it on in partnership.

(4) For the purposes of subsection (3)—

(a) a partnership is to be regarded as succeeding to the practice of another partnership only if the members of the successor partnership are substantially the same as those of the former partnership, and

(b) a partnership or other person is to be regarded as succeeding to the practice of a partnership only if the partnership or person succeeds to the whole or substantially the whole of the business of the former partnership.

(5) Where the partnership ceases and the appointment is not treated under subsection (3) as extending to any partnership or other person, the appointment may with the requisite consent be treated as extending to an appropriate partnership, or other appropriate person, that succeeds to—

(a) the business of the former partnership, or

(b) such part of it as is agreed by the appointing authority is to be treated as comprising the appointment.

(6) The requisite consent is that of—

(a) the Local Audit Office, where the relevant authority to which the appointment relates is not a health service body, or

(b) where that authority is a health service body, the body.

(7) For the purposes of this section, a partnership or other person is “appropriate” if the partnership or person—

(a) is a registered local audit provider, and

(b) is not prohibited by section 32B from acting as the local auditor of the relevant authority concerned.

Miscellaneous powers and duties E+W

32F Power of Local Audit Office to obtain information from relevant authorities

(1) A relevant authority must comply with any written request by the Local Audit Office to be provided with information.

(2) Such a request may relate to information as it exists in the future (for instance, information about a future occurrence once it has occurred or about a future period once it has elapsed).

(3) The Office may make such a request only if the Office reasonably requires the information concerned in connection with the performance of its functions.

32G Inspection of accounts by persons exercising regulatory functions

(1) This section applies to a person who, further to arrangements made for the purposes of paragraph 9 or 10 of Schedule 1C, carries out an inspection or investigation concerning the audit under this Act of the accounts of a relevant authority.

(2) The person may require the relevant authority to make available for inspection—

(a) the accounts concerned, and

(b) the other documents relating to the authority that might reasonably be required by a local auditor for the purposes of auditing its accounts.

32H Duty of Local Audit Office to publish summaries of inspections

The Local Audit Office must, at least once in every calendar year, publish a report containing a summary of the results of the inspections of registered local audit providers that have been carried out further to arrangements made for the purposes of paragraph 9 of Schedule 1C.

Offences of deception etc E+W

32I False or misleading information

(1) It is an offence for a person knowingly or recklessly to provide information that is false, misleading or deceptive in a material way—

(a) for the purposes of, or in connection with, an application under the local audit provisions, or

(b) in purported compliance with any requirement having effect under those provisions.

(2) In subsection (1), “the local audit provisions” means—

(a) Parts 2A to 5A of this Act (including any regulations under any of those Parts),

(b) an agreement under section 6B(5), and

(c) registration rules within the meaning of paragraph 3 of Schedule 1C.

(3) A person who commits an offence under this section is liable—

(a) on summary conviction, to imprisonment for a term not exceeding the general limit in a magistrates’ court or a fine (or both);

(b) on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine (or both).

32J Wrongful holding out

(1) It is an offence for a person who is not a registered local audit provider to—

(a) describe themselves as a registered local audit provider, or

(b) hold themselves out so as to indicate, or be reasonably understood to indicate, that they are a registered local audit provider.

(2) It is an offence for a person who is not an external registration body to—

(a) describe themselves as an external registration body, or

(b) hold themselves out so as to indicate, or be reasonably understood to indicate, that they are an external registration body.

(3) It is an offence for a person who is not a recognised qualifying body to—

(a) describe themselves as a recognised qualifying body, or

(b) hold themselves out so as to indicate, or be reasonably understood to indicate, that they are a recognised qualifying body.

(4) A person who commits an offence under this section is liable on summary conviction to imprisonment for a term not exceeding the maximum term for summary offences or a fine (or both).

(5) In subsection (4), “the maximum term for summary offences” means—

(a) if the offence is committed before the time when section 281(5) of the Criminal Justice Act 2003 comes into force, six months;

(b) if the offence is committed after that time, 51 weeks.”

Commencement Information

I21 Sch. 36 para. 21 in force at Royal Assent for specified purposes, see s. 108(1)(6)

22 E+W In section 43(4) (orders and regulations subject to affirmative procedure)—

(a) in paragraphs (d) and (e), for “smaller” substitute “category 2”;

(b) after paragraph (f) insert—

“(fa) regulations under section 7(8) (power to make provision about appointment arrangements for health service bodies),”;

(c) after paragraph (h) insert—

“(ha) regulations under section 33A(4) (power to apply enactments to certain audit committees),”;

(d) after paragraph (i) insert—

“(ia) regulations under section 43A(3) (power to amend definition of “connected entity”),”;

(e) after paragraph (j) insert—

“(ja) regulations under paragraph 9(1) of Schedule 1D (delegation of powers in respect of recognised qualifying bodies);”;

(f) omit paragraph (k);

(g) in paragraph (l), for “that Schedule” substitute “Schedule 4”;

(h) omit paragraph (m) (but not the “and” at the end).

Commencement Information

I22 Sch. 36 para. 22 in force at Royal Assent for specified purposes, see s. 108(1)(6)

23 E+W After section 43 insert—

“43A Connected entities

(1) For the purposes of this Act, an entity (“E”) is connected with a relevant authority at any time if E is an entity other than the relevant authority and the relevant authority considers that, in accordance with proper practices in force at that time—

(a) the financial transactions, reserves, assets and liabilities of E are to be consolidated into the relevant authority’s statement of accounts for the financial year in which that time falls,

(b) the relevant authority’s share of the financial transactions, reserves, assets and liabilities of E is to be consolidated into the relevant authority’s statement of accounts for that financial year, or

(c) the relevant authority’s share of the net assets or net liabilities of E, and of the profit or loss of E, are to be brought into the relevant authority’s statement of accounts for that financial year.

(2) In subsection (1), “entity” means any entity, whether or not a legal person.

(3) The Secretary of State may by regulations amend subsection (1) or (2).

(4) In subsection (1) as it applies in relation to a health service body, the reference to the relevant authority’s statement of accounts is to be read as a reference to the body’s accounts.”

Commencement Information

I23 Sch. 36 para. 23 in force at Royal Assent for specified purposes, see s. 108(1)(6)

Prospective

24 (1) Section 44 (interpretation) is amended as follows. E+W

(2) In subsection (1)—

(a) at the appropriate places insert—

• ““advisory notice” has the meaning given by paragraph 8(1) of Schedule 8;”;

• ““external registration body” means a body designated under section 6A(2)(b);”;

• ““firm” means any entity (whether or not a legal person) which is not an individual, including—

  (a)

  a body corporate,

  (b)

  a corporation sole, and

  (c)

  a partnership or other unincorporated association,

  but does not include the Local Audit Office;”;

• ““local audit register” has the meaning given by section 6A(4);”;

• ““registered local audit provider” has the meaning given by section 6A(4);”;

(b) for the definition of “recognised qualifying body” substitute—

• ““recognised qualifying body” has the meaning given by paragraph 6 of Schedule 1D;”;

(c) omit the definition of “recognised supervisory body”.

(3) Omit subsection (3).

(4) In subsection (4), for “paragraph 8 of Schedule 4” substitute “section 43A”.

Commencement Information

I24 Sch. 36 para. 24 not in force at Royal Assent, see s. 108(6)

Prospective

25 E+W Omit Schedule 3 (further provision about appointment of local auditors).

Commencement Information

I25 Sch. 36 para. 25 not in force at Royal Assent, see s. 108(6)

Prospective

26 (1) Schedule 4 (auditor panels) is amended as follows. E+W

(2) In paragraph 1—

(a) in sub-paragraph (1)—

(i) in the words before paragraph (a), for “relevant authority (“R”)” substitute “health service body (“H”)”;

(ii) in paragraphs (a), (b) and (c), for “R” substitute “H”;

(iii) in paragraph (b), for “relevant authorities” substitute “health service bodies”;

(b) in sub-paragraph (2)—

(i) in the words before paragraph (a), and in paragraph (a), for “R” substitute “H”;

(ii) in paragraphs (a) and (b), for “R’s” substitute “H’s”;

(c) in sub-paragraph (3)—

(i) in paragraph (a), for “relevant authority other than R” substitute “health service body other than H”;

(ii) in paragraph (b), for “R” substitute “H”;

(iii) in paragraphs (b) and (c), “for “R’s” substitute “H’s”;

(iv) in paragraph (d), for “R” substitute “H”;

(d) in sub-paragraph (4), for “R”, in both places it occurs, substitute “H”;

(e) omit sub-paragraphs (5) and (6).

(3) Omit paragraph 2 and the preceding italic heading.

(4) Omit paragraph 3 and the preceding italic heading.

(5) In paragraph 4—

(a) in sub-paragraph (2)—

(i) in the words before paragraph (a), omit the words from “further” to “and”;

(ii) after paragraph (b) insert—

“(ba) whether any of the members of an auditor panel must be independent and, if so, the proportion which must be independent;

(bb) whether the chair of an auditor panel must be independent;

(bc) provision about the meaning of “independent” for the purposes of paragraphs (ba) and (bb);”;

(b) in sub-paragraph (3)—

(i) after “matters” insert “, except so far as relating to independence,”;

(ii) for “relevant authority’s” substitute “health service body’s”;

(iii) for “authority” substitute “body”.

(6) Omit paragraph 6 and the preceding italic heading.

(7) In paragraph 7, for “relevant authority” substitute “health service body”.

(8) Omit paragraph 8 and the preceding italic heading.

Commencement Information

I26 Sch. 36 para. 26 not in force at Royal Assent, see s. 108(6)

Prospective

27 E+W Omit Schedule 5 (eligibility and regulation of local auditors).

Commencement Information

I27 Sch. 36 para. 27 not in force at Royal Assent, see s. 108(6)

Prospective

28 (1) Schedule 6 (codes of audit practice and guidance) is amended as follows. E+W

(2) In paragraph 2—

(a) in sub-paragraph (1), for “Comptroller and Auditor General” substitute “Local Audit Office”;

(b) in sub-paragraphs (2)(a) and (b) and (3), for “Comptroller and Auditor General” substitute “Office”.

(3) In paragraph 3, for “Comptroller and Auditor General” substitute “Local Audit Office”.

(4) In paragraph 4—

(a) in sub-paragraph (1), for “Comptroller and Auditor General” substitute “Local Audit Office”;

(b) in sub-paragraphs (3), (4), (5) and (6), for “Comptroller and Auditor General” substitute “Office”.

(5) In paragraph 5—

(a) in sub-paragraph (1), for “Comptroller and Auditor General” substitute “Local Audit Office”;

(b) in sub-paragraphs (2), (5), (6) and (7), for “Comptroller and Auditor General”, in each place it occurs, substitute “Office”.

(6) In paragraph 6(1), for “Comptroller and Auditor General” substitute “Local Audit Office”.

(7) In paragraph 7, for “Comptroller and Auditor General”—

(a) in the first place it occurs, substitute “Local Audit Office”;

(b) in the second place it occurs, substitute “Office”.

(8) Omit paragraph 8 and the preceding italic heading.

(9) In paragraph 9(1), for “Comptroller and Auditor General” substitute “Local Audit Office”.

(10) In paragraph 10—

(a) in sub-paragraph (1), for “Comptroller and Auditor General” substitute “Local Audit Office”;

(b) in sub-paragraph (4), for “Comptroller and Auditor General”, in each place it occurs, substitute “Office”.

Commencement Information

I28 Sch. 36 para. 28 not in force at Royal Assent, see s. 108(6)

Prospective

29 (1) Schedule 7 (reports and recommendations) is amended as follows. E+W

(2) In paragraph 1, for sub-paragraphs (5) and (6) substitute—

“(5) A local auditor may recover under section 32A the reasonable costs of—

(a) determining whether to make a public interest report (regardless of whether it is in fact made), and

(b) making a public interest report.”

(3) In paragraph 2—

(a) in sub-paragraph (3), after paragraph (a) insert—

“(aa) to the Local Audit Office,”;

(b) for sub-paragraphs (4) and (5) substitute—

“(4) A local auditor may recover under section 32A the reasonable costs of—

(a) determining whether to make a recommendation (regardless of whether it is in fact made), and

(b) making a recommendation.”

(4) In paragraph 3(2), after paragraph (a) insert—

“(aa) to the Local Audit Office,”.

Commencement Information

I29 Sch. 36 para. 29 not in force at Royal Assent, see s. 108(6)

Prospective

30 E+W In Schedule 8 (advisory notices), in paragraph 3, for sub-paragraphs (5) and (6) substitute—

“(5) A local auditor may recover under section 32A the reasonable costs of—

(a) determining whether to issue an advisory notice (regardless of whether it is in fact made), and

(b) issuing an advisory notice.”

Commencement Information

I30 Sch. 36 para. 30 not in force at Royal Assent, see s. 108(6)

Prospective

31 E+W In Schedule 11 (disclosure of information), in paragraph 1, for sub-paragraph (3) substitute—

“(3) Those authorities are—

(a) the Local Audit Office,

(b) an external registration body, or

(c) any person given functions by rules or arrangements made for the purposes of Schedule 1C.”

Commencement Information

I31 Sch. 36 para. 31 not in force at Royal Assent, see s. 108(6)

Prospective

32 E+W In Schedule 12 (related amendments), omit paragraph 78 and the preceding italic heading.

Commencement Information

I32 Sch. 36 para. 32 not in force at Royal Assent, see s. 108(6)

Prospective

33 E+W Omit Schedule 13 (transitional provision concerning NHS bodies).

Commencement Information

I33 Sch. 36 para. 33 not in force at Royal Assent, see s. 108(6)

Prospective

Part 2 E+W Other amendments

Local Government, Planning and Land Act 1980 (c. 65) E+W

34 In section 2(1A) of the Local Government, Planning and Land Act 1980 (application of duty to publish information to smaller authorities), in paragraph (c), for “smaller” substitute “category 2”.

Commencement Information

I34 Sch. 36 para. 34 not in force at Royal Assent, see s. 108(6)

Companies Act 2006 (c. 46) E+W

35 In Part 1 of Schedule 11A to the Companies Act 2006 (persons to whom audit-related information may be disclosed free from the restriction in section 1224A of that Act), for paragraphs 17A to 17D substitute—

“17E The Local Audit Office.

17F An external registration body within the meaning of the Local Audit and Accountability Act 2014.

17G Any person given functions by rules or arrangements made for the purposes of Schedule 1C of that Act (eligibility and regulation of registered local audit providers).”

Commencement Information

I35 Sch. 36 para. 35 not in force at Royal Assent, see s. 108(6)

Local Democracy, Economic Development and Construction Act 2009 (c. 20) E+W

36 (1) LDEDCA 2009 is amended as follows.

(2) In section 104(9) (which introduces Schedule 5A), omit “and audit committees”.

(3) In section 104(9A) (which is inserted by Schedule 5 to this Act and introduces Schedule 5AA to LDEDCA 2009), omit “and audit committees”.

(4) In Schedule 5A (overview and scrutiny committees and audit committees of combined authorities)—

(a) in the heading, omit “and audit committees”;

(b) omit paragraph 4 and the preceding italic heading.

(5) In Schedule 5AA (inserted by Schedule 5 to this Act)—

(a) in the heading, omit “and audit committee”;

(b) omit paragraph 9 and the preceding italic heading.

Commencement Information

I36 Sch. 36 para. 36 not in force at Royal Assent, see s. 108(6)

Levelling-up and Regeneration Act 2023 (c. 55) E+W

37 (1) LURA 2023 is amended as follows.

(2) In section 15(1) (which introduces Schedule 1), omit “and audit committees”.

(3) In section 15(1A) (which is inserted by Schedule 4 to this Act and introduces Schedule 1A to LURA 2023), omit “and audit committees”.

(4) In section 70 (which amends Schedule 5A to LDEDCA 2009), omit subsection (1)(b).

(5) In Schedule 1 (overview and scrutiny committees and audit committees of combined county authorities)—

(a) in the heading, omit “and audit committee”;

(b) omit paragraph 4 and the preceding italic heading.

(6) In Schedule 1A (inserted by Schedule 4 to this Act)—

(a) in the heading, omit “and audit committee”;

(b) omit paragraph 9 and the preceding italic heading.

Commencement Information

I37 Sch. 36 para. 37 not in force at Royal Assent, see s. 108(6)