{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32B",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014/section-32B.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/32B",
  "kind": "section",
  "number": "32B",
  "heading": "Independence requirement",
  "text": "(1) A person (“P”) may not act as a local auditor if any of subsections (2), (4), (5) or (6) applies in relation to P and the relevant authority whose accounts are to be audited.\n(2) This subsection applies if—\n(a) P is a member or officer of the relevant authority,\n(b) where the relevant authority is a corporation sole, P is the holder of that office,\n(c) P is a partner or employee of a person within paragraph (a) or (b), or\n(d) P is a partnership of which a person within paragraph (a) or (b) is a partner.\n(3) In relation to a relevant authority that is an integrated care board, subsection (2)(a) has effect as if “or officer” were omitted.\n(4) This subsection applies if—\n(a) the relevant authority is an NHS trust, and\n(b) P is a director of that NHS trust.\n(5) This subsection applies if P is—\n(a) a person elected or appointed—\n(i) as an entity connected with the relevant authority,\n(ii) to such an entity, or\n(iii) to an office of such an entity,\n(b) an employee of such an entity,\n(c) a partner or employee of a person within paragraph (a) or (b), or\n(d) a partnership of which a person within paragraph (a) or (b) is a partner.\n(6) This subsection applies if there exists a connection of a prescribed description between P and the relevant authority.\n(7) In subsection (6), “prescribed” means prescribed by regulations made by the Secretary of State.\n(8) A description of connection prescribed under subsection (6) may be direct or indirect (and so may involve, for instance, chains of connection leading from the relevant authority to P by way of one or more interposed persons).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5A inserted (29.4.2026 for specified purposes) by English Devolution and Community Empowerment Act 2026 (c. 23), s. 108(1)(6), Sch. 36 para. 21"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/2/section/32B",
    "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."
}