{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-105",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-105.json",
  "legislation": "ukpga/2014/2",
  "legislation_title": "Local Audit and Accountability Act 2014",
  "legislation_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014",
  "path": "schedule/12/paragraph/105",
  "kind": "paragraph",
  "number": "105",
  "heading": null,
  "text": "(1) Section 43 (right of entity to appoint auditor to conduct statutory audit) is amended as follows.\n(2) In each of subsections (3), (5) and (7), for “audit authority” substitute “ Auditor General for Wales ”.\n(3) In subsection (8)—\n(a) for “an audit authority” substitute “ the Auditor General for Wales ”,\n(b) in paragraph (a), for “audit authority” substitute “ Auditor General for Wales ”, and\n(c) for paragraph (b) substitute—\n“(b) the Welsh Ministers.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 12 para. 105 in force at 1.4.2015 by S.I. 2015/841, art. 3(x) (with Sch. para. 10) (as amended (27.6.2016) by S.I. 2016/675, art. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/schedule/12/paragraph/105",
    "retrieved_at": "2026-10-29T09:07:55.780103+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."
}