{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-3/paragraph-4.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/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) The Secretary of State may by regulations make provision about the appointment of a local auditor to audit the accounts of a relevant authority—\n(a) which is not an authority to which any of paragraphs 1 to 3 applies, and\n(b) which is specified, or of a description specified, in the regulations.\n(2) Regulations under sub-paragraph (1) may, in particular—\n(a) make further provision about the operation of this Act or any provision made under it in relation to a relevant authority to which the regulations apply;\n(b) provide for any provision of or made under this Act not to apply, or to apply with modifications, in relation to a relevant authority to which the regulations apply.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 4 in force at 4.4.2014 for specified purposes by S.I. 2014/900, art. 2(h)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 3 para. 4 in force at 1.4.2015 in so far as not already in force by S.I. 2015/841, art. 3(f)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2026/23",
      "affecting_title": "English Devolution and Community Empowerment Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/schedule/3/paragraph/4",
    "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."
}