Local Audit and Accountability Act 2014 Local Audit and Accountability Act 2014 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 5 para. 12(3) omitted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 421 37Paragraph 37 Local Audit and Accountability Act 2014