{
  "url": "https://openlegislation.uk/local-audit-england-and-wales-amendment-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/local-audit-england-and-wales-amendment-eu-exit-regulations-2019/regulation-5.json",
  "legislation": "uksi/2019/504",
  "legislation_title": "The Local Audit (England and Wales) (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/local-audit-england-and-wales-amendment-eu-exit-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Local Audit and Accountability Act 2014",
  "text": "In paragraph 26—\n(a) in sub-paragraph (3), after “subsection (1)” insert—\n“—\n(a) in the definition of “EEA competent authority”, omit “other than the United Kingdom”, and”;\n(b)\n(b) after sub-paragraph (4) insert—\n“(5) In subsection (2A), after “EEA State” insert “and subject to the Audit Directive.”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, as amended at any time before 1st January 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/504/regulation/5",
    "retrieved_at": "2026-10-28T22:45:19.607215+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."
}