# The Local Audit (Smaller Authorities) Regulations 2015, Paragraph 11: General duties of auditors


Section 20 applies in relation to a smaller authority other than an exempt authority as if—
(a) in subsection (1)—
(i) for “relevant authority other than a health service body” there were substituted “smaller authority other than an exempt authority”; and
(ii) in paragraph (b) the words from “that the statement” to the end were omitted;
(b) in subsection (2) for “a relevant authority other than a health service body” there were substituted “a smaller authority other than an exempt authority”;
(c) in subsections (3) and (5) for “a relevant authority” there were substituted “a smaller authority other than an exempt authority”;
(d) after subsection (6) there were inserted—
“(7) A local auditor must comply with any directions given by the Secretary of State as to arrangements to monitor the standard of the work of auditors in the performance of audits under this section (including arrangements to inspect that work).
(8) The arrangements mentioned in subsection (7) may include arrangements made by any other person the Secretary of State considers appropriate.”.

---
Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/11 (the official version)
Page: https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.