{
  "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015",
  "json_url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015.json",
  "id": "ukdsi/2015/9780111126103",
  "title": "The Local Audit (Smaller Authorities) Regulations 2015",
  "short_title": "Local Audit (Smaller Authorities) 2015",
  "long_title": "The Local Audit and Accountability Act 2014 (c. 2) makes provision about the accounts of local and certain other public authorities and the auditing of those accounts. These Regulations make provision for the appointment of a local auditor by a person specified by the Secretary of State to audit the accounts of smaller authorities that choose to opt in to such arrangements. They also make provision for authorities that are exempt from local audit.",
  "citation": "Draft 2015, ISBN 9780111126103",
  "type": "ukdsi",
  "year": "2015",
  "number": "9780111126103",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Preliminary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Specified person",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Specification of a person to appoint local auditors",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Procedure for specifying a person to appoint local auditors",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Ending specification",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Consequences of end of specification",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Additional functions of specified person",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Types of authority",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Full audit authorities",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Exempt authorities",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Invitation to become an opted in authority",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Issuing of invitation to smaller authorities",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Opting in",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Opting out",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Invitation to non-qualifying authorities: duty to notify",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Opted in authorities during compulsory appointing period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Right to become an opted in authority during a compulsory appointing period",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Right to request to become an opted in authority during a compulsory appointing period",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Newly established smaller authorities",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Opted in authority ceasing to qualify: duty to notify",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Appointment of local auditors to opted in authorities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Appointment of local auditors to opted in authorities",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Retention of local auditor by non-qualifying authority",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Resignation and removal of auditors",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Fees for audit",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Setting of fee scales for audits",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-21",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Setting of fee for audit",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-22",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Payment of fee",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-23",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Requirements in relation to certain functions",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-24",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Duty to provide information",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-25",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Notices",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-26",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/27",
      "kind": "regulation",
      "number": "27",
      "heading": "Electronic service",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-27",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/28",
      "kind": "regulation",
      "number": "28",
      "heading": "Modifications to the Act and other Acts",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-28",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Modifications to the Act and other Acts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/1",
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      "number": "1",
      "heading": "General modifications",
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    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-1",
      "extent": null,
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      "parent": "schedule/part/1"
    },
    {
      "path": "schedule/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Modification to Part 3 (appointment etc. of local auditors)",
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    },
    {
      "path": "schedule/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Appointment of local auditor",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-2",
      "extent": null,
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    },
    {
      "path": "schedule/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Appointment of local auditor",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-3",
      "extent": null,
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    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Procedure for appointment",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-4",
      "extent": null,
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    },
    {
      "path": "schedule/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Procedure for appointment",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Requirement to have auditor panel",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-6",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Functions of auditor panel",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-7",
      "extent": null,
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    },
    {
      "path": "schedule/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Failure of specified person to appoint local auditor",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-8",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Failure of smaller authority which is not an opted in authority to appoint auditor",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Limitation of local auditor’s liability",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/part/2"
    },
    {
      "path": "schedule/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Modifications to Part 5 (conduct of local audit)",
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    },
    {
      "path": "schedule/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "General duties of auditors",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-11",
      "extent": null,
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    {
      "path": "schedule/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "General duties of auditors",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-12",
      "extent": null,
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    },
    {
      "path": "schedule/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Public inspection and action by auditor",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-13",
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    {
      "path": "schedule/paragraph/14",
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      "heading": "Public inspection and action by auditor",
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      "heading": "Public inspection and action by auditor",
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    {
      "path": "schedule/part/4",
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    {
      "path": "schedule/paragraph/16",
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      "number": "16",
      "heading": "Modification to Schedule 3 (further provisions about appointment of local auditors)",
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      "extent": null,
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    {
      "path": "schedule/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
      "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-17",
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    {
      "path": "schedule/paragraph/18",
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      "path": "schedule/paragraph/19",
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      "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
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      "path": "schedule/paragraph/20",
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      "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
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    },
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      "path": "schedule/paragraph/22",
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      "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
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      "path": "schedule/paragraph/23",
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      "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
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      "path": "schedule/paragraph/24",
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      "path": "schedule/paragraph/25",
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      "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
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      "path": "schedule/paragraph/26",
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