{
  "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-21",
  "json_url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/regulation-21.json",
  "legislation": "ukdsi/2015/9780111126103",
  "legislation_title": "The Local Audit (Smaller Authorities) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Setting of fee scales for audits",
  "text": "(1) A specified person must specify, before the start of the financial year to which the scale of fees relates, the scale or scales of fees for the audit of the accounts of opted in authorities for which it is responsible for appointing the local auditor.\n(2) A scales of fees must relate to a particular financial year, but may be set for more than one financial year at a time.\n(3) A specified person may vary the scale of fees which it has specified, but must not do so once the financial year to which the scale of fees relates has begun.\n(4) Before specifying or varying any scale of fees, a specified person must consult—\n(a) such representative associations of smaller authorities as appear to the specified person to be concerned, and\n(b) such bodies of accountants as appear to the specified person to be appropriate.\n(5) A scale of fees may take account of the costs or expenses and anticipated costs or expenses of—\n(a) the specified person in respect of any function imposed by or under the Act;\n(b) anything which is reasonably incidental or supplementary to the functions of the appointing person imposed by or under the Act;\n(c) local auditors which are recoverable from authorities under the Act, specified in regulation 22(3).\n(6) The scale of fees applicable to the audit of an authority—\n(a) which became an opted in authority under regulation 14 or 15, or\n(b) which is an exempt authority to which an auditor has been appointed under paragraph (3),\nmust be the same scale of fees as is applicable to other opted in authorities falling within the same class of authorities as the authority.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111126103/regulation/21",
    "retrieved_at": "2026-10-30T15:11:02.113916+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."
}