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Local Audit and Accountability Act 2014

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Point in time view as at 18/03/2022.

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Local Audit and Accountability Act 2014, Paragraph 2 is up to date with all changes known to be in force on or before 03 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. Help about Changes to Legislation

This section has no associated Explanatory Notes

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.

Commencement Information

I1Sch. 5 para. 2 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)

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