Regulation 5 Amendment of the Local Audit and Accountability Act 2014

In paragraph 26—

(a)

in sub-paragraph (3), after “subsection (1)” insert—

“—

(a)
in the definition of “EEA competent authority”, omit “other than the United Kingdom”, and”;

(b)

(b)

after sub-paragraph (4) insert—

“(5)
In subsection (2A), after “EEA State” insert “and subject to the Audit Directive^f1.”.”.

Annotations

f1: 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.