{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-5-order-2015/article-3",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-5-order-2015/article-3.json",
  "legislation": "uksi/2015/179",
  "legislation_title": "The Local Audit and Accountability Act 2014 (Commencement No. 5) Order 2015",
  "legislation_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-5-order-2015",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Transitory provision",
  "text": "In the period until there is a recognised supervisory body within the meaning in the Local Audit and Accountability Act 2014, the reference to the recognised supervisory bodies in section 32(3)(c) of that Act is to be treated as a reference to the bodies that are recognised supervisory bodies for the purposes of section 1217(4) of, and Schedule 10 to, the Companies Act 2006 as they have effect in relation to statutory audit.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 44(1) of the Local Audit and Accountability Act 2014 for the definition of “recognised supervisory body”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2006 c.46. See section 1210(1) for the meaning of “statutory audit”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/179/article/3",
    "retrieved_at": "2026-10-28T23:48:25.987425+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."
}