The Local Audit (Smaller Authorities) Regulations 2015
PART 1Preliminary
1Citation and commencement
2Interpretation
PART 2Specified person
3Specification of a person to appoint local auditors
4Procedure for specifying a person to appoint local auditors
5Ending specification
6Consequences of end of specification
7Additional functions of specified person
PART 3Types of authority
8Full audit authorities
9Exempt authorities
PART 4Invitation to become an opted in authority
10Issuing of invitation to smaller authorities
11Opting in
12Opting out
13Invitation to non-qualifying authorities: duty to notify
PART 5Opted in authorities during compulsory appointing period
14Right to become an opted in authority during a compulsory appointing period
15Right to request to become an opted in authority during a compulsory appointing period
16Newly established smaller authorities
17Opted in authority ceasing to qualify: duty to notify
PART 6Appointment of local auditors to opted in authorities
18Appointment of local auditors to opted in authorities
19Retention of local auditor by non-qualifying authority
20Resignation and removal of auditors
PART 7Fees for audit
21Setting of fee scales for audits
22Setting of fee for audit
23Payment of fee
PART 8Miscellaneous
24Requirements in relation to certain functions
25Duty to provide information
26Notices
27Electronic service
28Modifications to the Act and other Acts
SCHEDULEModifications to the Act and other Acts
PART 1General modifications
1The Act applies in relation to the audit of the...
PART 2Modification to Part 3 (appointment etc. of local auditors)
2Appointment of local auditor
3(1) Section 7 applies in relation to an opted in...
4Procedure for appointment
5Section 8 applies in relation to an opted in authority...
6Requirement to have auditor panel
7Functions of auditor panel
8Failure of specified person to appoint local auditor
9Failure of smaller authority which is not an opted in authority to appoint auditor
10Limitation of local auditor’s liability
PART 3Modifications to Part 5 (conduct of local audit)
11General duties of auditors
12Section 20 applies in relation to an exempt authority as...
13Public inspection and action by auditor
14Section 26 applies in relation to an opted in authority...
15Section 27(1) applies in relation to an opted in authority...
PART 4Modification to Schedules to the Act
16Modification to Schedule 3 (further provisions about appointment of local auditors)
17Modification to Schedule 5 (eligibility and regulation of local auditors)
18Schedule 5 applies in relation to a smaller authority as...
19Schedule 5 applies in relation to a smaller authority as...
20Paragraph 5 of Schedule 5 applies in relation to a...
21Paragraph 6 of Schedule 5 applies in relation to a...
22Paragraph 7 of Schedule 5 applies in relation to an...
23Schedule 5 applies in relation to a smaller authority as...
24Paragraph 16 of Schedule 5 applies in relation to an...
25Paragraph 16 of Schedule 5 applies in relation to a...
26Paragraph 17 of Schedule 5 applies in relation to an...
27Paragraph 18 of Schedule 5 applies in relation to a...
28Schedule 5 applies in relation to a smaller authority as...
29Schedule 5 applies in relation to a smaller authority as...
30Schedule 5 applies in relation to a smaller authority as...
31Modification to Schedule 6 (codes of audit practice and guidance)
32Modification to Schedule 11 (disclosure of information)
PART 5Modifications to other Acts
33Modification to the Transport Act 1968
34Modification to the Anti-terrorism, Crime and Security Act 2001

2015 No. 184

Local Government, England And Wales

The Local Audit (Smaller Authorities) Regulations 2015

Made

Coming into force in accordance with regulation 1

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 5(1) to (3), (4)(a), (c) to (g), (5)(a) to (c), (6) to (9), 6(4), 43(2) and 46(1) of the Local Audit and Accountability Act 20141.

In accordance with section 43(3) and (4)(d) of that Act, a draft of these Regulations was laid before Parliament and approved by a resolution of each House of Parliament.