# Local Audit and Accountability Act 2014, Paragraph 4

Extent: E+W

(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—
(a) which is not an authority to which any of paragraphs 1 to 3 applies, and
(b) which is specified, or of a description specified, in the regulations.
(2) Regulations under sub-paragraph (1) may, in particular—
(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;
(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.