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Changes over time for: Paragraph 2
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 18/03/2022.
Changes to legislation:
Local Audit and Accountability Act 2014, Paragraph 2 is up to date with all changes known to be in force on or before 06 November 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.
Changes to Legislation
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adran has no associated
Nodiadau Esboniadol
2(1)The general modifications are that—E+W
(a)references to a statutory auditor are to a local auditor,
(b)references to an audited person are to a relevant authority,
(c)references to a statutory audit are to a local audit,
(d)references to statutory audit work are to local audit work, and
(e)references (however expressed) to Part 42 of the Companies Act 2006 or any provision of that Part are to that Part or provision as it has effect by virtue of this Schedule.
(2)Sub-paragraph (1) does not apply to a provision that—
(a)is treated as forming part of Part 42 of the Companies Act 2006 by virtue of any of the following provisions of this Schedule, and
(b)provides for an expression listed in sub-paragraph (1) to have the meaning it would have under that Part apart from its application by virtue of this Schedule.
Yn ôl i’r brig