# Local Audit and Accountability Act 2014, Paragraph 120


(1) Section 151 (audit of accounts of larger groups) is amended as follows.
(2) In subsection (4)(b), for “a person appointed by the Audit Commission” substitute “ a person, appointed by the charity trustees of the parent charity, who is within section 149(2)(a), (b) or (c) ”.
(3) In subsection (6)—
(a) for “Subsections (4) and (6) of section 149 apply” substitute “ Section 149(6) applies ”, and
(b) for “they apply” substitute “ it applies ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/12/paragraph/120 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-120
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.