{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1B",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1B.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": "section/1B",
  "kind": "section",
  "number": "1B",
  "heading": "Main objective",
  "text": "(1) The main objective of the Local Audit Office in performing its functions is to secure the effective operation of the system of audit established by this Act, with a view to meeting the needs of users of the audited accounts.\n(2) That includes, in particular, securing—\n(a) that audits under this Act are carried out to a high standard, and\n(b) that there is a suitable range of persons able and willing to carry out such audits.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 1A inserted (15.7.2026) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 89(1), 108(6); S.I. 2026/812, reg. 2(1)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/section/1B",
    "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."
}