# Local Audit and Accountability Act 2014, Paragraph 5


For section 1214 (independence requirement) substitute—
“Independence requirement
1214 (1) A person (“P”) may not act as local auditor of the accounts of a relevant authority if one or more of subsections (2), ... (3A), (4) and (5) apply to P.
(2) This subsection applies if—
(a) P is a member or officer of the relevant authority,
(b) where the relevant authority is a corporation sole, P is the holder of that office, or
(c) P is a partner or employee of a person within paragraph (a) or (b), or a partnership of which such a person is a partner.
(3) In relation to a relevant authority that is an integrated care board, subsection (2)(a) has effect as if “or officer” were omitted.
(3A) This subsection applies if—
(a) the relevant authority is an NHS trust, and
(b) P is a director of that NHS trust.
(4) This subsection applies if—
(a) P is a person elected or appointed—
(i) as an entity connected with the relevant authority,
(ii) to such an entity, or
(iii) to an office of such an entity,
(b) P is an employee of such an entity, or
(c) P is a partner or employee of a person within paragraph (a) or (b), or a partnership of which such a person is a partner.
(5) This subsection applies if there exists a connection of a prescribed description between—
(a) P or an associate of P, and
(b) the relevant authority or an entity connected with the relevant authority.
(6) In subsection (5) “prescribed” means prescribed by regulations made by the Secretary of State.
(7) Regulations under subsection (6) are subject to negative resolution procedure.”

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