{
  "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-18",
  "json_url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-18.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": "schedule/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
  "text": "Schedule 5 applies in relation to a smaller authority as if for paragraph 4 there were substituted—\n“4. For section 1212 (individuals and firms: eligibility for appointment as a statutory auditor), substitute—\n“Individuals and firms: eligibility for appointment as a local auditor of the accounts of a smaller authority\n1212. An individual or firm is eligible for appointment as a local auditor of the accounts of a smaller authority if the individual or firm—\n(a) is eligible for appointment as a local auditor under the Local Audit and Accountability Act 2014 as it has effect apart from its application by virtue of the Local Audit (Smaller Authorities) Regulations 2015; or\n(b) is eligible for appointment as a statutory auditor under Part 42 of this Act as it has effect apart from its application by virtue of the Local Audit and Accountability Act 2014.””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/18",
    "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."
}