{
  "url": "https://openlegislation.uk/draft-local-audit-appointing-person-regulations-2015/schedule/paragraph-14",
  "json_url": "https://openlegislation.uk/draft-local-audit-appointing-person-regulations-2015/schedule/paragraph-14.json",
  "legislation": "ukdsi/2015/9780111126134",
  "legislation_title": "The Local Audit (Appointing Person) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-local-audit-appointing-person-regulations-2015",
  "path": "schedule/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
  "text": "Paragraph 17 of Schedule 5 applies in relation to an opted in authority as if in subsection (1) of the inserted text—\n(a) for “relevant authority” the second time it appears, there were substituted “appointing person who appointed the auditor”; and\n(b) after “section 1248” there were inserted “, and must ensure that the authority is either not required to pay a fee for the first audit, or is refunded any fee paid”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111126134/schedule/paragraph/14",
    "retrieved_at": "2026-10-30T15:11:00.640139+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}