# Local Audit and Accountability Act 2014, Paragraph 27


(1) Section 1262 (index of defined expressions) applies with the following modifications.
(2) Omit the following entries—
“approved third country competent authority”;
“audit working papers”;
“audited person”;
“Auditor General”;
“company”;
“enactment”;
“main purposes of this Part”;
“parent undertaking”;
“recognised, in relation to a qualifying body”;
“registered third country auditor”;
“rules of a qualifying body”;
“statutory auditor, statutory audit and statutory audit work”;
“subsidiary undertaking”;
“third country”;
“third country auditor”;
“third country competent authority”;
“transfer (in relation to audit working papers)”;
“UK-traded non EEA company”.
(3) At the appropriate places insert—
“
enactment
section 44(1) of the Local Audit and Accountability Act 2014”;
“local audit
paragraph 1(2) of Schedule 5 to the Local Audit and Accountability Act 2014”;
“local auditor
section 4(1)(b) of the Local Audit and Accountability Act 2014”;
“local audit work
paragraph 1(2) of Schedule 5 to the Local Audit and Accountability Act 2014”;
“officer, in relation to a relevant authority
section 44(1) of the Local Audit and Accountability Act 2014”;
“parish meeting
section 44(1) of the Local Audit and Accountability Act 2014”;
“recognised qualifying body
section 1219(13)”;
“relevant authority
section 2(1) of the Local Audit and Accountability Act 2014
“specified state”
section 1261(1)
“specified state auditor”
section 1261(1)
”.
(4) In the entry for “officer”, after “officer” insert “ , in relation to a body corporate other than a relevant authority ”.
(5) In the entry for “qualifying body” for “section 1220(1)” substitute “ section 1219(3)(a) ”.
(6) For the entry for “recognised, in relation to a professional qualification” substitute—
“
recognised professional qualification
section 1219(12)
”.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/5/paragraph/27 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-5/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.