# Local Audit and Accountability Act 2014, Section 1B: Main objective


(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.
(2) That includes, in particular, securing—
(a) that audits under this Act are carried out to a high standard, and
(b) that there is a suitable range of persons able and willing to carry out such audits.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/section/1B (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/section-1B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.