# The Local Audit (Smaller Authorities) Regulations 2015, Paragraph 19: Modification to Schedule 5 (eligibility and regulation of local auditors)


Schedule 5 applies in relation to a smaller authority as if after paragraph 4 there were inserted—
“4A. In section 1213 (effect of ineligibility)—
(a) in subsection (1)—
(i) for “statutory auditor of an audited person” substitute “local auditor of a smaller authority”; and
(ii) at the end, for “statutory auditor “ substitute “local auditor of a smaller authority”;
(b) in subsection (2)—
(i) for “statutory auditor” both times it occurs, substitute “local auditor of a smaller authority”;
(ii) at the end of paragraph (a), omit “and”;
(iii) in paragraph (b), for “audited person” substitute “smaller authority”;
(iv) at the end of paragraph (b), insert “and”; and
(v) after paragraph (b), insert—
“(c) where the local auditor was appointed by a specified person, also give the notice in paragraph (b) to the specified person.”; and
(c) in subsection (8) for “statutory auditor” substitute “local auditor of a smaller authority”.”.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/19 (the official version)
Page: https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.