# The Local Audit (Smaller Authorities) Regulations 2015, Paragraph 26: Modification to Schedule 5 (eligibility and regulation of local auditors)


Paragraph 17 of Schedule 5 applies in relation to an opted in authority as if in subsection (1) of the inserted text—
(a) for “relevant authority” the first time it occurs there were substituted “smaller authority”;
(b) for “relevant authority” the second time it occurs there were substituted “specified person who appointed the auditor”; and
(c) after “section 1248” there were inserted “, and must ensure that the authority is either not required to pay a fee for the first audit, or is refunded any fee paid”.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111126103/schedule/paragraph/26 (the official version)
Page: https://openlegislation.uk/draft-local-audit-smaller-authorities-regulations-2015/schedule/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.