The Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014

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1. Introductory Text

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   PART 1 General

   1. 1. Citation, commencement and interpretation

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   PART 2 Local audit qualifications

   1. CHAPTER 1 Grant and revocation of recognition of a local audit qualification

      1. 2. Application for recognition of professional local audit qualification

      2. 3. Grant and refusal of recognition

      3. 4. Revocation of recognition order

   2. CHAPTER 2 Requirements for recognition of a local audit qualification

      1. 5. Qualification requirements

      2. 6. Entry requirements

      3. 7. Requirement for theoretical instruction or professional experience

      4. 8. Examination

      5. 9. Practical training

      6. 10. Sufficient period of professional experience

      7. 11. The body offering the qualification

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   PART 3 Major local audit

   1. 12. Definition of major local audit

5. Signature

6. Explanatory Note