The Local Audit (Smaller Authorities) Regulations 2015

Modification to Schedule 5 (eligibility and regulation of local auditors)

19.  Schedule 5 applies in relation to a smaller authority as if after paragraph 4 there were inserted—

“4A.   In section 1213 (effect of ineligibility)—

(a) in subsection (1)—

(i) for “statutory auditor of an audited person” substitute “local auditor of a smaller authority”; and

(ii) at the end, for “statutory auditor “ substitute “local auditor of a smaller authority”;

(b) in subsection (2)—

(i) for “statutory auditor” both times it occurs, substitute “local auditor of a smaller authority”;

(ii) at the end of paragraph (a), omit “and”;

(iii) in paragraph (b), for “audited person” substitute “smaller authority”;

(iv) at the end of paragraph (b), insert “and”; and

(v) after paragraph (b), insert—

“(c) where the local auditor was appointed by a specified person, also give the notice in paragraph (b) to the specified person.”; and

(c) in subsection (8) for “statutory auditor” substitute “local auditor of a smaller authority”.”.