# The Local Audit (Smaller Authorities) Regulations 2015, Paragraph 22: Modification to Schedule 5 (eligibility and regulation of local auditors)


Paragraph 7 of Schedule 5 applies in relation to an opted in authority as if the text of that paragraph were sub-paragraph (3) and as if—
(a) before that sub-paragraph there were inserted—
“(1) Section 1216 (effect of appointment of partnership) is amended as follows.
(2) In subsection (5) for “relevant authority” both times it occurs substitute “specified person”.”;
(b) in that sub-paragraph for “In section 1216 (effect of appointment of partnership) after” there were substituted “After”; and
(c) after sub-paragraph (3) there were inserted—
“(4) In subsection (6)—
(a) in paragraph (a) for “statutory auditor” substitute “local auditor of a smaller authority” and
(b) in paragraph (b) for “audited person” substitute “smaller authority”.”

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/22 (the official version)
Page: https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.