{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-5/paragraph-2",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-5/paragraph-2.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/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) The general modifications are that—\n(a) references to a statutory auditor are to a local auditor,\n(b) references to an audited person are to a relevant authority,\n(c) references to a statutory audit are to a local audit,\n(d) references to statutory audit work are to local audit work, and\n(e) references (however expressed) to Part 42 of the Companies Act 2006 or any provision of that Part are to that Part or provision as it has effect by virtue of this Schedule.\n(2) Sub-paragraph (1) does not apply to a provision that—\n(a) is treated as forming part of Part 42 of the Companies Act 2006 by virtue of any of the following provisions of this Schedule, and\n(b) provides for an expression listed in sub-paragraph (1) to have the meaning it would have under that Part apart from its application by virtue of this Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 2 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/2",
    "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."
}