# Local Audit and Accountability Act 2014, Paragraph 11


In Schedule 5, paragraph 5 (independence requirement: modification of section 1214 of the Companies Act 2006) is to be read as if the substitution for section 1214 of the Companies Act 2006 provided (in addition to its existing provision) that a director of an NHS trust may not act as a local auditor of—
(a) that NHS trust, or
(b) the trustees for that NHS trust.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/13/paragraph/11 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-13/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.