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Local Audit and Accountability Act 2014 is up to date with all changes known to be in force on or before 21 August 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Part 7 Miscellaneous and supplementary
SCHEDULES
5.A joint authority established under Part 4 of the Local...
11.The Common Council. NOTE: This Act applies to the Common...
15.A port health authority for a port health district that...
17.A National Park authority for a National Park in England....
18.A conservation board established by order of the Secretary of...
22.A fire and rescue authority in England constituted by a...
22A.A fire and rescue authority created by an order under...
23A.An NHS trust all or most of whose hospitals, establishments...
24.Special trustees for a hospital. NOTE: This Act applies to...
26.An internal drainage board for an internal drainage district that...
27.An economic prosperity board established under section 88 of the...
29.Any person or body exercising functions in relation to an...
Eligibility and regulation of local auditors
1.(1) Part 42 of the Companies Act 2006 (statutory auditors)...
2.(1) The general modifications are that— (a) references to a...
3.Omit the following provisions— (a) Chapter 1 (introductory);
4.In section 1212 (individuals and firms: eligibility for appointment as...
5.For section 1214 (independence requirement) substitute— Independence requirement (1) A person (“P”) may not act as local auditor...
6.In section 1215 (effect of lack of independence) omit subsections...
7.In section 1216 (effect of appointment of a partnership), after...
8.In section 1217 (supervisory bodies), for subsection (1A) substitute—
9.For section 1219 (appropriate qualifications) substitute— Appropriate qualifications (1) A person holds an appropriate qualification for the purposes...
10.After section 1224 insert— Provision of documents to the Secretary...
11.(1) Section 1225 (enforcement: general) applies with the following modifications....
12.In section 1225C(3) (compliance orders) omit “or, in Scotland, the...
13.In section 1225F(10) (appeals against financial penalties) omit “or, in...
14.(1) Section 1239 (the register of auditors) applies with the...
15.In section 1240(1)(b) (information to be made available to public),...
16.For section 1248 (Secretary of State's power to require second...
17.For section 1249 (supplementary provision about second audits) substitute— Supplementary...
18.(1) Section 1250 (misleading, false and deceptive statements) applies with...
19.(1) Section 1251 (fees) applies with the following modifications.
20.In section 1251A (duty of Secretary of State to report...
21.(1) Section 1252 (delegation of the Secretary of State's functions)...
22.In section 1253(5) (delegation of functions to an existing body)—...
23.(1) Section 1254 (directions to comply with international obligations) applies...
24.(1) Section 1256 (time limits for prosecution of offences) applies...
25.(1) Section 1257 (jurisdiction and procedure in respect of offences)...
26.(1) Section 1261 (minor definitions) applies with the following modifications....
27.(1) Section 1262 (index of defined expressions) applies with the...
28.(1) Schedule 10 (recognised supervisory bodies) applies with the following...
29.In Schedule 13 (supplementary provision with respect to delegation order)—...
2.For section 10 substitute— Inspections (1) The Secretary of State may appoint a person to...
3.In section 11(7) (powers and duties: definition of “inspector”), for...
4.For section 12 substitute— Fees An authority inspected under section 10 must pay the reasonable...
8.In section 25(2) (coordination of inspections: persons to whom the...
9.Omit section 26(3) (consultation with Audit Commission before issuing guidance)....
10.In section 33 (grants to Audit Commission and Wales Audit...
Social Security Administration (Northern Ireland) Act 1992 (c. 8)
Greater London Authority Act 1999 (c. 29)
37.The Greater London Authority Act 1999 is amended as follows....
38.In section 7(b) (disqualifications from being an Assembly member that...
39.In section 9(1)(f) (date of vacancy in Assembly membership in...
40.In section 14(a) (disqualifications from being Mayor that do not...
41.In section 21(1)(e) (disqualification from election as Assembly member or...
42.In section 125(2) (certification of information)— (a) omit “in one...
43.(1) Section 134 (summary statement of accounts of Authority and...
Public Finance and Accountability (Scotland) Act 2000 (ASP 1)
Health and Social Care (Community Health and Standards) Act 2003 (c. 43)
Audit and Accountability (Northern Ireland) Order 2003 (SI 2003/418 (NI 5))
Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)
Local Government and Public Involvement in Health Act 2007 (c. 28)
80.The Local Government and Public Involvement in Health Act 2007...
81.Omit section 148 (Benefit Fraud Inspectorate: transfers to the Audit...
82.In section 212(7) (entities controlled by local authorities: definitions)—
83.(1) Section 214 (further provision about orders under section 212)...
84.Omit Schedule 10 (Benefit Fraud Inspectorate: transfer schemes).
Housing and Regeneration Act 2008 (c. 17)
89.The Housing and Regeneration Act 2008 is amended as follows....
90.Omit section 106A (co-operation between the Regulator of Social Housing...
91.In section 128(4)(a) (duty of local authority which is registered...
92.In section 196(1) (duty of Regulator to consult listed bodies...
93.In section 197(4) (duty of Secretary of State to consult...
94.In section 201 (arrangements by Regulator for inspections by third...
95.(1) Section 210A (extraordinary report: local authorities) is amended as...
96.In section 249(1) (management transfer) after “section 210” insert “...
Local Democracy, Economic Development and Construction Act 2009 (c. 20)
98.(1) Section 36 (overview of Chapter) is amended as follows....
99.In section 37 (notification duties of local authorities) omit subsection...
100.(1) Section 38 (power to appoint auditor) is amended as...
101.(1) Section 39 (power to appoint replacement auditor) is amended...
102.(1) Section 40 (exclusions from power to appoint auditor) is...
103.In section 41(1) (persons who may be appointed as auditor)—...
104.(1) Section 42 (terms of appointment of auditor) is amended...
105.(1) Section 43 (right of entity to appoint auditor to...
106.In section 44(5)(b) (functions of auditor not appointed to conduct...
107.In section 45(4)(b) (duty of auditor to send public interest...
108.In section 46 (codes of practice) omit subsections (1) to...
109.(1) Section 50 (fees for appointment of auditor) is amended...
110.(1) Section 51 (power of audit authority to require information)...
111.Omit section 52 (subsidiaries of Passenger Transport Executives).
113.In section 54(1) (interpretation) omit the definitions of “audit authority”,...
NHS trusts and trustees for NHS trusts: transitory and saving provision
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