Local Audit and Accountability Act 2014
Local Audit and Accountability Act 2014 (2014 c. 2)
- Local Audit and Accountability Act 2014 (2014 c. 2)
- Part 1 Abolition of existing audit regime
- 1 Abolition of existing audit regime
- Part 1A The Local Audit Office
- 1A Establishment and constitution
- 1B Main objective
- 1C Financial matters
- 1D Oversight and intervention by Secretary of State
- Part 2 Basic concepts and requirements
- 2 Relevant authorities
- 3 General requirements for accounts
- 4 General requirements for audit
- 5 Modification of Act in relation to category 2 authorities
- 6 Meaning of “category 2 authority”
- Part 2A Providers of audit services
- 6A Local audit register
- 6B External registration bodies
- 6C Eligibility and regulation of registered providers
- 6D Professional qualifications
- 6E Powers of Local Audit Office to facilitate provision by firms
- 6F Scrutiny of Local Audit Office as audit provider
- Part 3 Appointment etc of local auditors
- 7 Appointment of local auditor
- 8 Procedure for appointment
- 9 Requirement to have auditor panel
- 10 Functions of auditor panel
- 11 Relationship with relevant authority
- 12 Failure to appoint local auditor
- 13 Failure of health service bodies to appoint local auditor
- 14 Limitation of local auditor's liability
- 15 Further provisions about liability limitation agreements
- 16 Resignation and removal of local auditor
- 17 Appointment of auditor by specified person
- Part 4 Eligibility and regulation of local auditors
- 18 Eligibility and regulation of local auditors
- Part 5 Conduct of local audit
- Codes of practice and guidance
- 19 Codes of audit practice and guidance
- General powers and duties of auditors
- 20 General duties of auditors
- 21 General duties of auditors of accounts of health service bodies
- 22 Auditors' right to documents and information
- 23 Offences relating to section 22
- Reports and recommendations
- 24 Reports and recommendations
- Public inspection etc and action by auditor
- 25 Inspection of statements of accounts etc
- 26 Inspection of documents etc
- 27 Right to make objections at audit
- 28 Declaration that item of account is unlawful
- Prevention of unlawful expenditure etc
- 29 Advisory notices
- 30 Unlawful expenditure or activity of health service bodies
- 31 Power of auditor to apply for judicial review
- Accounts and audit regulations
- 32 Accounts and audit regulations
- Part 5A Local audit: further provision
- Independence of auditors
- 32B Independence requirement
- 32C Lack of independence arising after appointment
- Second audits
- 32D Second audits where first auditor ineligible
- Partnerships
- 32E Effect of appointing a partnership
- Miscellaneous powers and duties
- 32F Power of Local Audit Office to obtain information from relevant authorities
- 32G Inspection of accounts by persons exercising regulatory functions
- 32H Duty of Local Audit Office to publish summaries of inspections
- Offences of deception etc
- 32I False or misleading information
- 32J Wrongful holding out
- Part 6 Data matching
- 33 Data matching
- Part 7 Miscellaneous and supplementary
- Miscellaneous
- 33A Audit committees
- 34 Best value inspections
- 35 Examinations by the Comptroller and Auditor General
- 36 Disclosure of information
- 37 Social security references and reports
- 38 Duty of smaller authorities to publish information
- 39 Code of practice on local authority publicity
- 40 Access to local government meetings and documents
- 41 Council tax referendums
- 42 Parish meetings: parish polls
- Supplementary
- 43 Orders and regulations
- 43A Connected entities
- 44 Interpretation of Act
- 45 Related amendments
- 46 Power to make consequential provision
- 47 Application to NHS trusts and trustees for NHS trusts
- 48 Extent
- 49 Commencement
- 50 Short title
- SCHEDULES
- SCHEDULE 1 Abolition of Audit Commission: supplementary provision
- Part 1 Arrangements in connection with abolition of Audit Commission
- Transfer of property, rights and liabilities
- Reduction in membership pending abolition
- Final accounts
- Final annual report
- Payments in respect of pension liabilities
- Meaning of “the abolition date”
- Part 2 Repeal of Audit Commission Act 1998: consequential repeals and revocations
- Schedule 1A Local Audit Office: constitution, proceedings etc
- Composition
- Non-executive members: appointment and tenure
- Non-executive members: remuneration
- Controller of Local Audit
- Other executive members
- Staff
- Committees
- Delegation
- Procedure
- General power
- Status
- Seal and evidence
- Accounts
- Business planning
- Annual report
- Schedule 1B External registration bodies
- Provision of information to the Local Audit Office
- Directions to secure compliance
- Financial penalties
- Directions and penalties: procedure etc
- Directions and penalties: appeals
- Compliance orders by the court
- Directions with respect to international obligations
- Exemption from liability in damages
- Schedule 1C Eligibility and regulation of registered providers
- Introduction
- Eligibility criteria and procedures
- Registration rules
- Professional qualifications
- Professional integrity and independence
- Lead partners
- Complaints procedures
- Meeting of claims
- Monitoring and inspections
- Enforcement
- Provision and publication of information
- Schedule 1D Professional qualifications
- Part 1 Requirements for registered providers
- Qualification requirement for individuals
- Qualified control requirement for firms
- “Appropriate qualification”
- Cases in which an individual need not hold appropriate qualification: domestic cases
- Cases in which an individual need not hold appropriate qualification: overseas cases
- Part 2 Recognised qualifying bodies
- “Recognised qualifying body”
- Fees
- Directions to secure compliance with international obligations
- Delegation of functions
- SCHEDULE 2 Relevant authorities
- SCHEDULE 3 Further provisions about appointment of local auditors
- Provisions applying to certain local authorities
- Provisions applying to chief constables
- Provisions applying to the Commissioner of Police of the Metropolis
- Provisions applying to other authorities
- SCHEDULE 4 Further provisions about auditor panels
- Options for auditor panels
- Constitution of auditor panels
- Constitution of auditor panels: health service bodies
- Power to make further provision about constitution of auditor panels
- Application of local authority enactments to auditor panels
- Status of auditor panels
- Expenses of auditor panels
- Connected entities
- SCHEDULE 5 Eligibility and regulation of local auditors
- SCHEDULE 6 Codes of audit practice and guidance
- Duty to prepare code
- Procedure for code
- Duty to keep code under review
- Alteration of code
- Replacement of code
- Publication of code
- Assistance from relevant authority
- Saving for codes of practice under Audit Commission Act 1998
- Guidance
- Application to auditors of NHS foundation trusts
- Meaning of “40-day period”
- SCHEDULE 7 Reports and recommendations
- Public interest reports
- Written recommendations
- Supply of public interest reports
- Publicity for public interest reports
- Consideration of report or recommendation
- Consideration of report or recommendation: Greater London Authority
- Bar on delegation of functions relating to meetings
- Publicity for meetings
- Access to meetings and documents
- Publicity for decisions under paragraph 5 or 6
- SCHEDULE 8 Advisory notices
- Power to issue advisory notice
- Service and withdrawal of notice
- Effect of an advisory notice
- Further provisions about advisory notices
- SCHEDULE 9 Data matching
- Power to conduct data matching exercises
- Mandatory provision of data
- Voluntary provision of data
- Disclosure of results of data matching etc
- Publication
- Fees for data matching
- Code of data matching practice
- Powers to amend this Schedule
- SCHEDULE 10 Best value inspections
- SCHEDULE 11 Disclosure of information
- Information to which this Schedule applies
- General bar on disclosure and exceptions
- Further exceptions
- Disclosure with consent of local auditor
- Offence of wrongful disclosure
- Meaning of “enactment”
- SCHEDULE 12 Related amendments
- Public Health Act 1875 (c. 55)
- Prison Act 1952 (c. 52)
- Transport Act 1968 (c. 73)
- Local Government Act 1972 (c. 70)
- House of Commons Disqualification Act 1975 (c. 24)
- Local Government, Planning and Land Act 1980 (c. 65)
- Building Act 1984 (c. 55)
- Further Education Act 1985 (c. 47)
- Transport Act 1985 (c. 67)
- Housing Associations Act 1985 (c. 69)
- Local Government Act 1986 (c. 10)
- Airports Act 1986 (c. 31)
- Norfolk and Suffolk Broads Act 1988 (c. 4)
- Education Reform Act 1988 (c. 40)
- Local Government and Housing Act 1989 (c. 42)
- Town and Country Planning Act 1990 (c. 8)
- Environmental Protection Act 1990 (c. 43)
- Social Security Administration Act 1992 (c. 5)
- Social Security Administration (Northern Ireland) Act 1992 (c. 8)
- Police Act 1996 (c. 16)
- Noise Act 1996 (c. 37)
- Local Government (Contracts) Act 1997 (c. 65)
- Local Government Act 1999 (c. 27)
- Greater London Authority Act 1999 (c. 29)
- Crown Prosecution Service Inspectorate Act 2000 (c. 10)
- Freedom of Information Act 2000 (c. 36)
- Criminal Justice and Court Services Act 2000 (c. 43)
- Public Finance and Accountability (Scotland) Act 2000 (ASP 1)
- Anti-terrorism, Crime and Security Act 2001 (c. 24)
- Local Government Act 2003 (c. 26)
- Health and Social Care (Community Health and Standards) Act 2003 (c. 43)
- Audit and Accountability (Northern Ireland) Order 2003 (SI 2003/418 (NI 5))
- Public Audit (Wales) Act 2004 (c. 23)
- Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)
- Children Act 2004 (c. 31)
- Education and Inspections Act 2006 (c. 40)
- National Health Service Act 2006 (c. 41)
- National Health Service (Wales) Act 2006 (c. 42)
- Companies Act 2006 (c. 46)
- Serious Crime Act 2007 (c. 27)
- Local Government and Public Involvement in Health Act 2007 (c. 28)
- Health and Social Care Act 2008 (c. 14)
- Housing and Regeneration Act 2008 (c. 17)
- Local Democracy, Economic Development and Construction Act 2009 (c. 20)
- Equality Act 2010 (c. 15)
- Police Reform and Social Responsibility Act 2011 (c. 13)
- Charities Act 2011 (c. 25)
- Repeals and revocations in consequence of this Schedule
- SCHEDULE 13 NHS trusts and trustees for NHS trusts: transitory and saving provision
- Operation of this Schedule
- “Relevant authorities”, “health service bodies” and “accounts”
- Notice of appointment of local auditor
- Functions of auditor panel
- Failure to appoint local auditor
- General duties of auditors
- Independence requirement: directors of NHS trusts
- Public interest reports and written recommendations
- Unlawful expenditure or activity
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