# Local Audit and Accountability Act 2014, Paragraph 36


(1) Section 23 of the Local Government Act 1999 (accounts of best value authorities) is amended as follows.
(2) In subsection (4) omit paragraph (a).
(3) In subsection (7) for “an auditor appointed by the Audit Commission” substitute “ a local auditor appointed in accordance with the Local Audit and Accountability Act 2014 or provision made under it ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/12/paragraph/36 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-12/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.