{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-1D/paragraph-3",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-1D/paragraph-3.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/1D/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "“Appropriate qualification”",
  "text": "(1) The Secretary of State may by regulations provide for a qualification to be an appropriate qualification for the purposes of paragraphs 1 and 2 if—\n(a) it is a professional qualification in accountancy,\n(b) it is obtained from a body established in the United Kingdom (whether a body corporate or an unincorporated association), and\n(c) it meets, or the Secretary of State thinks that it meets, specified requirements.\n(2) The regulations may, in particular, provide for a qualification to be an appropriate qualification if it is recognised in accordance with the regulations.\n(3) Regulations under this paragraph that contain provision under sub-paragraph (2) may in particular—\n(a) provide for the making (by the Secretary or State or otherwise) of an order (a “recognition order”) recognising a qualification;\n(b) make provision about applications for a recognition order;\n(c) provide for the giving of directions or imposition of requirements in connection with such applications;\n(d) make provision about the circumstances in which the making of a recognition order may or must be refused;\n(e) make provision about the steps to be taken on making or refusing to make a recognition order;\n(f) provide for a recognition order to be revoked by a further order (a “revocation order”);\n(g) make provision about the circumstances in which a revocation order may or must be made;\n(h) make provision about the date on which a revocation order may or must take effect;\n(i) provide for a revocation order to contain transitional provision;\n(j) make provision about the steps to be taken by the person making a revocation order before or on making it.\n(4) The requirements that may be specified for a qualification to be an appropriate qualification or to be the subject of a recognition order include, in particular, requirements as to—\n(a) the persons to whom the qualification is open;\n(b) the course of instruction undertaken by persons to whom the qualification is awarded;\n(c) the professional experience of such persons;\n(d) the examinations passed by such persons;\n(e) the practical training undertaken by such persons;\n(f) the rules and arrangements of the body offering the qualification for ensuring or monitoring compliance with other specified requirements.\n(5) Regulations under this paragraph may in particular—\n(a) provide for exceptions to a specified requirement;\n(b) confer power to give or withhold recognition or approval for the purposes of a specified requirement.\n(6) In this paragraph, “specified” means specified in regulations under this paragraph.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Schs. 1B-1D inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(1)(6), Sch. 35"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/schedule/1D/paragraph/3",
    "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."
}