{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-5/paragraph-27",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-5/paragraph-27.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/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "(1) Section 1262 (index of defined expressions) applies with the following modifications.\n(2) Omit the following entries—\n“approved third country competent authority”;\n“audit working papers”;\n“audited person”;\n“Auditor General”;\n“company”;\n“enactment”;\n“main purposes of this Part”;\n“parent undertaking”;\n“recognised, in relation to a qualifying body”;\n“registered third country auditor”;\n“rules of a qualifying body”;\n“statutory auditor, statutory audit and statutory audit work”;\n“subsidiary undertaking”;\n“third country”;\n“third country auditor”;\n“third country competent authority”;\n“transfer (in relation to audit working papers)”;\n“UK-traded non EEA company”.\n(3) At the appropriate places insert—\n“\nenactment\nsection 44(1) of the Local Audit and Accountability Act 2014”;\n“local audit\nparagraph 1(2) of Schedule 5 to the Local Audit and Accountability Act 2014”;\n“local auditor\nsection 4(1)(b) of the Local Audit and Accountability Act 2014”;\n“local audit work\nparagraph 1(2) of Schedule 5 to the Local Audit and Accountability Act 2014”;\n“officer, in relation to a relevant authority\nsection 44(1) of the Local Audit and Accountability Act 2014”;\n“parish meeting\nsection 44(1) of the Local Audit and Accountability Act 2014”;\n“recognised qualifying body\nsection 1219(13)”;\n“relevant authority\nsection 2(1) of the Local Audit and Accountability Act 2014\n“specified state”\nsection 1261(1)\n“specified state auditor”\nsection 1261(1)\n”.\n(4) In the entry for “officer”, after “officer” insert “ , in relation to a body corporate other than a relevant authority ”.\n(5) In the entry for “qualifying body” for “section 1220(1)” substitute “ section 1219(3)(a) ”.\n(6) For the entry for “recognised, in relation to a professional qualification” substitute—\n“\nrecognised professional qualification\nsection 1219(12)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 5 para. 27(3) inserted (1.12.2023) by The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023 (S.I. 2023/1286), reg. 1, Sch. 3 para. 91(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 27 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/27",
    "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."
}