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Local Audit and Accountability Act 2014

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Changes over time for: Paragraph 74

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Local Audit and Accountability Act 2014, Paragraph 74 is up to date with all changes known to be in force on or before 31 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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74(1)Paragraph 24 is amended as follows.E+W

(2)After sub-paragraph (4) insert—

(4A)The auditor must, in carrying out functions in relation to the accounts—

(a)comply with the code of audit practice applicable to the accounts that is for the time being in force (see Schedule 6 to the Local Audit and Accountability Act 2014), and

(b)have regard to guidance issued by the Comptroller and Auditor General under paragraph 9 of that Schedule (as it has effect by virtue of paragraph 10(6) of that Schedule).

(4B)The auditor of the accounts must comply with any directions given by the Secretary of State as to arrangements to monitor the standard of the work of auditors in the performance of audits under this paragraph (including arrangements to inspect that work).

(4C)The arrangements mentioned in sub-paragraph (4B) may include arrangements made by the regulator or by any other person the Secretary of State considers appropriate.

(3)Omit sub-paragraph (5).

Commencement Information

I1Sch. 12 para. 74 in force at 1.4.2015 by S.I. 2015/841, art. 3(x)

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