{
  "url": "https://openlegislation.uk/local-audit-appointing-person-regulations-2015/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/local-audit-appointing-person-regulations-2015/schedule/paragraph-2.json",
  "legislation": "uksi/2015/192",
  "legislation_title": "The Local Audit (Appointing Person) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/local-audit-appointing-person-regulations-2015",
  "path": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Appointment of local auditor",
  "text": "Section 7 applies in relation to an opted in authority as if—\n(a) for subsection (1) there were substituted—\n“(1) The appointing person must appoint a local auditor to audit the accounts of an opted in authority for a financial year not later than 31st December in the preceding financial year.”;\n(b) in subsection (2)—\n(i) for “A relevant authority” there were substituted “The appointing person”;\n(ii) for “its accounts” there were substituted “the accounts”; and\n(iii) in paragraph (b) for “the authority” there were substituted “the appointing person”;\n(c) in subsection (3) for “the relevant authority” there were substituted “the appointing person”; and\n(d) subsection (8) were omitted.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 2 in force at 10.2.2015 in accordance with, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/192/schedule/paragraph/2",
    "retrieved_at": "2026-10-28T23:48:15.985702+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."
}