http://www.legislation.gov.uk/ukpga/2014/2/part/5/crossheading/reports-and-recommendations/enactedLocal Audit and Accountability Act 2014enKing's Printer of Acts of Parliament2019-10-31Local Audit and Accountability Act 2014specified provision(s)The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016art. 2Part 5Conduct of local auditReports and recommendations24Reports and recommendationsSchedule 7 (reports and recommendations) has effect.