{
  "url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-25",
  "json_url": "https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-25.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/25",
  "kind": "paragraph",
  "number": "25",
  "heading": "Modification to Schedule 5 (eligibility and regulation of local auditors)",
  "text": "Paragraph 16 of Schedule 5 applies in relation to a smaller authority which is not an opted in authority as if—\n(a) in subsections (1), (2) and (5) of the inserted text for “relevant authority” there were substituted “smaller authority”;\n(b) in subsection (3) of the inserted text—\n(i) in paragraph (a) after “local auditor” there were inserted “of a smaller authority”;\n(ii) in paragraph (b) “relevant” were omitted;\n(c) after subsection (7) of the inserted text there were inserted—\n“(8) In this section, “recognised supervisory body” means a recognised supervisory body under Part 42 of this Act—\n(a) as it has effect by virtue of Schedule 5 to the Local Audit and Accountability Act 2014; or\n(b) as it has effect apart from its application by virtue of the Local Audit and Accountability Act 2014.”",
  "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/25",
    "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."
}