- Latest available (Revised)
- Point in Time (17/06/2021)
- Original (As enacted)
Point in time view as at 17/06/2021.
Local Audit and Accountability Act 2014, Section 5 is up to date with all changes known to be in force on or before 14 August 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 and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)The Secretary of State may by regulations make provision about the audit of the accounts of smaller authorities.
(2)Regulations under subsection (1) may, in particular, provide for any provision of or made under this Act not to apply, or to apply with modifications, in relation to smaller authorities.
(3)Subsection (2) applies to a provision of or made under this Act even if it makes specific provision about a smaller authority to which the regulations apply.
(4)Regulations under subsection (1) may, in particular—
(a)provide for the appointment, by a person specified by the Secretary of State, of a local auditor in relation to the audit of the accounts of a smaller authority;
(b)make provision about the persons that may be specified by the Secretary of State;
(c)make provision about the procedure for specifying a person and for a person's specification to come to an end in specified circumstances;
(d)make provision about the consequences of a person's specification coming to an end, including for the exercise of functions by the Secretary of State and the transfer of the person's rights and liabilities arising by virtue of the regulations to the Secretary of State or another specified person;
(e)confer functions on a specified person, including in relation to—
(i)the appointment of local auditors under the regulations,
(ii)the activities of such auditors, and
(iii)the resignation or removal from office of such auditors;
(f)require a specified person to consult such persons as are specified in the regulations before exercising specified functions;
(g)make provision for the appointment of a local auditor in relation to the accounts of a smaller authority to which arrangements within paragraph (a) apply where the specified person does not make an appointment under the regulations (and in particular for such an appointment to be made by the authority or the Secretary of State).
(5)Regulations under subsection (1) may, in particular—
(a)make provision about the smaller authorities to which arrangements within subsection (4)(a) apply, including provision for them to apply to an authority that has opted into them or has not opted out of them;
(b)make provision about the procedures to be followed in relation to opting into or out of those arrangements;
(c)impose duties on smaller authorities to which those arrangements apply, including duties as to—
(i)the payment of fees to a specified person, and
(ii)the provision of information to a specified person;
(d)make provision for the making of payments, in specified circumstances and by the smaller authorities to which those arrangements apply, to a fund of a specified kind for the purposes of meeting local auditors' costs of a specified kind.
(6)Provision made by regulations under subsection (1) by virtue of subsection (5)(c)(i) may, in particular—
(a)provide for fees to be paid in accordance with a scale or scales of fees determined by a specified person, and
(b)provide for the payment in specified circumstances of a larger or smaller fee than is set out in the appropriate scale.
(7)Regulations under subsection (1) may, in particular—
(a)make provision about the eligibility of a person to be appointed as a local auditor of the accounts of a smaller authority;
(b)make provision about the functions of a local auditor in relation to the accounts of a smaller authority.
(8)Regulations under subsection (1) may, in particular—
(a)provide that, in specified circumstances, the accounts of a smaller authority of a specified description are to be exempt from specified audit requirements;
(b)make provision for an exemption under paragraph (a) not to apply or to cease to apply to an authority in specified circumstances.
(9)In this section “specified” (except in the expressions “person specified by the Secretary of State” and “specified person”) means specified in regulations under subsection (1).
Commencement Information
I1S. 5 in force at 18.6.2014 for specified purposes by S.I. 2014/1596, art. 2(a)
I2S. 5 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(d)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: