Paragraph 20 Modification to Schedule 5 (eligibility and regulation of local auditors)

Paragraph 5 of Schedule 5 applies in relation to a smaller authority as if—

(a)

in subsection (1) of the inserted text—

(i)

for “relevant authority” there were substituted “smaller authority”; and

(ii)

for “(3), (4) and (5)” there were substituted “, (4), (5) and (5A)”;

(b)

in subsections (2)(a), (4) and (5) of the inserted text for “relevant authority” there were substituted “smaller authority”;

(c)

subsections (2)(b) and (3) of the inserted text were omitted;

(d)

after subsection (5) of the inserted text there were inserted—

“(5A)
This subsection applies if—

(a)
P is an employee or a member of the specified person who is responsible for appointing the smaller authority’s local auditor; or

(b)
P is a partner or employee of a person falling within paragraph (a), or a partnership of which such a person is a partner.”; and

(e)

subsection (7) were omitted.