{
  "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-19",
  "json_url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-19.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/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
  "text": "Schedule 5 applies in relation to a smaller authority as if after paragraph 4 there were inserted—\n“4A. In section 1213 (effect of ineligibility)—\n(a) in subsection (1)—\n(i) for “statutory auditor of an audited person” substitute “local auditor of a smaller authority”; and\n(ii) at the end, for “statutory auditor “ substitute “local auditor of a smaller authority”;\n(b) in subsection (2)—\n(i) for “statutory auditor” both times it occurs, substitute “local auditor of a smaller authority”;\n(ii) at the end of paragraph (a), omit “and”;\n(iii) in paragraph (b), for “audited person” substitute “smaller authority”;\n(iv) at the end of paragraph (b), insert “and”; and\n(v) after paragraph (b), insert—\n“(c) where the local auditor was appointed by a specified person, also give the notice in paragraph (b) to the specified person.”; and\n(c) in subsection (8) for “statutory auditor” substitute “local auditor of a smaller 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/schedule/paragraph/19",
    "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."
}