# The Local Audit (Smaller Authorities) Regulations 2015, Paragraph 21: Modification to Schedule 5 (eligibility and regulation of local auditors)


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—
“(1) In section 1215 (effect of lack of independence) in subsection (1)—
(a) for “statutory auditor” substitute “local auditor of a smaller authority”;
(b) omit “and” at the end of paragraph (a);
(c) in paragraph (b)—
(i) for “audited person” substitute “smaller authority”;
(ii) at the end insert “and”; and
(d) after paragraph (b) insert—
“(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.””.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/21 (the official version)
Page: https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.