# The Local Audit (Smaller Authorities) Regulations 2015, 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.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/20 (the official version)
Page: https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.