{
  "url": "https://openlegislation.uk/draft-recognition-of-professional-qualifications-and-implementation-of-international-recognition-agreements-amendment-regulations-2023/schedule-3/paragraph-91",
  "json_url": "https://openlegislation.uk/draft-recognition-of-professional-qualifications-and-implementation-of-international-recognition-agreements-amendment-regulations-2023/schedule-3/paragraph-91.json",
  "legislation": "ukdsi/2023/9780348252552",
  "legislation_title": "The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/draft-recognition-of-professional-qualifications-and-implementation-of-international-recognition-agreements-amendment-regulations-2023",
  "path": "schedule/3/paragraph/91",
  "kind": "paragraph",
  "number": "91",
  "heading": "Amendments to the Local Audit and Accountability Act 2014",
  "text": "(1) Schedule 5 to the Local Audit and Accountability Act 2014 (eligibility and regulation of local auditors) is amended as follows.\n(2) In paragraph 26(3)—\n(a) omit the “and” following paragraph (a);\n(b) after paragraph (b), insert—\n“and\n(c) after the definition of “officer”, insert—\n““specified state” means one of the states specified in Schedule 1 to the Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023;\n“specified state auditor” means an individual who is eligible to conduct audits of the accounts of bodies corporate that are incorporated or formed under the law of a specified state in accordance with the law of that state;”.”.\n(3) In paragraph 27(3), in the table at the appropriate place, insert—\n“\n“specified state”\nsection 1261(1)\n“specified state auditor”\nsection 1261(1)\n”.\n(4) In paragraph 28(3), in the substituted paragraph 6 of Schedule 10 to the Companies Act 2006, in sub-paragraph (1)—\n(a) omit the “or” following paragraph (b);\n(b) after paragraph (b), insert—\n“(ba) is a specified state auditor who—\n(i) holds professional qualifications obtained in a specified state that are comparable to an appropriate qualification; and\n(ii) has met a requirement to take an aptitude test or to complete an adaptation period, or to undertake both, imposed on the individual by the body in accordance with Part 2 of the Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023, if such a requirement is so imposed, or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 c. 2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The relevant amending instrument is S.I. 2019/504."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The relevant amending instrument is S.I. 2019/504."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2023/9780348252552/schedule/3/paragraph/91",
    "retrieved_at": "2026-10-30T14:42:36.984981+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."
}