{
  "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-21",
  "json_url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-21.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/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
  "text": "Paragraph 6 of Schedule 5 applies in relation to a smaller authority as if the text of that paragraph were sub-paragraph (2) and before that paragraph there were inserted—\n“(1) In section 1215 (effect of lack of independence) in subsection (1)—\n(a) for “statutory auditor” substitute “local auditor of a smaller authority”;\n(b) omit “and” at the end of paragraph (a);\n(c) in paragraph (b)—\n(i) for “audited person” substitute “smaller authority”;\n(ii) at the end insert “and”; and\n(d) after paragraph (b) insert—\n“(c) where the local auditor of a smaller authority was appointed by a specified person also give the notice in paragraph (b) to the specified person.””.",
  "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/21",
    "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."
}