Paragraph 25 Modification to Schedule 5 (eligibility and regulation of local auditors)

Paragraph 16 of Schedule 5 applies in relation to a smaller authority which is not an opted in authority as if—

(a)

in subsections (1), (2) and (5) of the inserted text for “relevant authority” there were substituted “smaller authority”;

(b)

in subsection (3) of the inserted text—

(i)

in paragraph (a) after “local auditor” there were inserted “of a smaller authority”;

(ii)

in paragraph (b) “relevant” were omitted;

(c)

after subsection (7) of the inserted text there were inserted—

“(8)
In this section, “recognised supervisory body” means a recognised supervisory body under Part 42 of this Act—

(a)
as it has effect by virtue of Schedule 5 to the Local Audit and Accountability Act 2014; or

(b)
as it has effect apart from its application by virtue of the Local Audit and Accountability Act 2014.”