{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-5/paragraph-1",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-5/paragraph-1.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/5/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Part 42 of the Companies Act 2006 (statutory auditors) applies in relation to local audits as it applies in relation to statutory audits within the meaning of that Part, subject to—\n(a) the general modifications to that Part in paragraph 2, and\n(b) the specific modifications to that Part in the rest of this Schedule.\n(2) For the purposes of this Schedule—\na “local audit” means an audit under this Act of the accounts of a relevant authority;\n“local audit work” means work in connection with such audits.\n(3) The reference in sub-paragraph (1) to Part 42 of the Companies Act 2006—\n(a) includes sections 1288, 1289, 1290 and 1292 of that Act (regulations and orders) as they apply in relation to that Part;\n(b) does not include the amendments made to that Part by the Statutory Auditors and Third Country Auditors Regulations 2016 and the Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 1(3) substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 5 para. 2(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5 para. 1(3)(b) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 45; 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 1 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)"
    }
  ],
  "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/5/paragraph/1",
    "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."
}