# The Local Audit (Smaller Authorities) Regulations 2015, Paragraph 18: Modification to Schedule 5 (eligibility and regulation of local auditors)


Schedule 5 applies in relation to a smaller authority as if for paragraph 4 there were substituted—
“4. For section 1212 (individuals and firms: eligibility for appointment as a statutory auditor), substitute—
“Individuals and firms: eligibility for appointment as a local auditor of the accounts of a smaller authority
1212. An individual or firm is eligible for appointment as a local auditor of the accounts of a smaller authority if the individual or firm—
(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
(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.””.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/18 (the official version)
Page: https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.