# The Local Audit (Smaller Authorities) Regulations 2015, 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.”

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/25 (the official version)
Page: https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.