http://www.legislation.gov.uk/ukpga/2014/2/schedule/11/crossheading/information-to-which-this-schedule-applies/2022-03-18Local Audit and Accountability Act 2014An Act to make provision for and in connection with the abolition of the Audit Commission for Local Authorities and the National Health Service in England; to make provision about the accounts of local and certain other public authorities and the auditing of those accounts; to make provision about the appointment, functions and regulation of local auditors; to make provision about data matching; to make provision about examinations by the Comptroller and Auditor General relating to English local and other public authorities; to make provision about the publication of information by smaller authorities; to make provision about compliance with codes of practice on local authority publicity; to make provision about access to meetings and documents of local government bodies; to make provision about council tax referendums; to make provision about polls consequent on parish meetings; and for connected purposes.texttext/xmlenStatute Law Database2024-06-12Expert Participation2022-03-18 SCHEDULESSCHEDULE 11Disclosure of information<Emphasis>Information to which this Schedule applies</Emphasis>11This Schedule applies to information relating to a particular body or person—athat is obtained by a local auditor, or a person acting on behalf of a local auditor, under or by virtue of this Act or in the course of an audit under this Act, orbthat is obtained by an inspector or an assistant inspector, or a person acting on behalf of an inspector or an assistant inspector, under Part 1 of the Local Government Act 1999 (inspection of best value authorities) or in the course of an inspection under that Part.2This Schedule also applies to information relating to a particular body or person that is obtained by an authority within sub-paragraph (3) in connection with the exercise of the authority's functions under or by virtue of this Act.3Those authorities are—aa recognised supervisory body,ba recognised qualifying body,ca body performing functions for the purposes of arrangements within paragraph 23(1) (independent monitoring of certain audits) or 24(1) (independent investigation of public interest cases) of Schedule 10 to the Companies Act 2006 as it has effect by virtue of Schedule 5,dthe Secretary of State, andea body designated by the Secretary of State under section 1252 of the Companies Act 2006 (delegation of the Secretary of State's functions) as it has effect by virtue of Schedule 5.Sch. 11 para. 1 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(v) (with Sch. para. 6) (as amended (27.6.2016) by S.I. 2016/675, art. 2)Sch. 11 in force at 4.4.2014 for specified purposes by S.I. 2014/900, art. 2(e)
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<dc:title>Local Audit and Accountability Act 2014</dc:title>
<dc:description>An Act to make provision for and in connection with the abolition of the Audit Commission for Local Authorities and the National Health Service in England; to make provision about the accounts of local and certain other public authorities and the auditing of those accounts; to make provision about the appointment, functions and regulation of local auditors; to make provision about data matching; to make provision about examinations by the Comptroller and Auditor General relating to English local and other public authorities; to make provision about the publication of information by smaller authorities; to make provision about compliance with codes of practice on local authority publicity; to make provision about access to meetings and documents of local government bodies; to make provision about council tax referendums; to make provision about polls consequent on parish meetings; and for connected purposes.</dc:description>
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<Title>SCHEDULES</Title>
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<Number>SCHEDULE 11</Number>
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<Title>Disclosure of information</Title>
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<Emphasis>Information to which this Schedule applies</Emphasis>
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1
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<Text>This Schedule applies to information relating to a particular body or person—</Text>
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<Pnumber>a</Pnumber>
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<Text>that is obtained by a local auditor, or a person acting on behalf of a local auditor, under or by virtue of this Act or in the course of an audit under this Act, or</Text>
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<Pnumber>b</Pnumber>
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<Text>that is obtained by an inspector or an assistant inspector, or a person acting on behalf of an inspector or an assistant inspector, under Part 1 of the Local Government Act 1999 (inspection of best value authorities) or in the course of an inspection under that Part.</Text>
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<Text>This Schedule also applies to information relating to a particular body or person that is obtained by an authority within sub-paragraph (3) in connection with the exercise of the authority's functions under or by virtue of this Act.</Text>
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<Text>Those authorities are—</Text>
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<Text>a recognised qualifying body,</Text>
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<Text>a body performing functions for the purposes of arrangements within paragraph 23(1) (independent monitoring of certain audits) or 24(1) (independent investigation of public interest cases) of Schedule 10 to the Companies Act 2006 as it has effect by virtue of Schedule 5,</Text>
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<Text>the Secretary of State, and</Text>
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<Para>
<Text>
Sch. 11 para. 1 in force at 1.4.2015 in so far as not already in force by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/841" id="cjzwua6h2-02148" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="841" Title="The Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015">S.I. 2015/841</Citation>
,
<CitationSubRef id="cjzwua6h2-02149" CitationRef="cjzwua6h2-02148" URI="http://www.legislation.gov.uk/id/uksi/2015/841/article/3/v" SectionRef="article-3-v" Operative="true">art. 3(v)</CitationSubRef>
(with
<CitationSubRef id="cjzwua6h2-02150" CitationRef="cjzwua6h2-02148" URI="http://www.legislation.gov.uk/id/uksi/2015/841/schedule/paragraph/6" SectionRef="schedule-paragraph-6">Sch. para. 6</CitationSubRef>
) (as amended (27.6.2016) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/675" id="cjzwua6h2-02151" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="675">S.I. 2016/675</Citation>
, art. 2)
</Text>
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<Para>
<Text>
Sch. 11 in force at 4.4.2014 for specified purposes by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/900" id="cc00043" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="900">S.I. 2014/900</Citation>
, art. 2(e)
</Text>
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