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  "url": "https://openlegislation.uk/local-audit-professional-qualifications-and-major-local-audit-regulations-2014",
  "json_url": "https://openlegislation.uk/local-audit-professional-qualifications-and-major-local-audit-regulations-2014.json",
  "id": "uksi/2014/1627",
  "title": "The Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014",
  "short_title": "Local Audit (Professional Qualifications and Major Local Audit) 2014",
  "long_title": "These Regulations make provision about professional audit qualifications under the Local Audit and Accountability Act 2014, which requires “relevant authorities” (see section 2 of and Schedule 2 to the Act) to appoint their own “local auditors”. Schedule 5 to the Act applies, with modifications, provisions of the Companies Act 2006 in relation to the eligibility and monitoring of local auditors.",
  "citation": "S.I. 2014/1627",
  "type": "uksi",
  "year": "2014",
  "number": "1627",
  "version": "current",
  "date": "2014-06-23",
  "revised": true,
  "valid_from": "2025-08-17",
  "extent": "E+W+S+N.I.",
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      "heading": "Introductory text",
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      "heading": "Grant and revocation of recognition of a local audit qualification",
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      "heading": "Application for recognition of professional local audit qualification",
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      "extent": null,
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      "parent": "part/2/chapter/2"
    },
    {
      "path": "regulation/6",
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      "number": "6",
      "heading": "Entry requirements",
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      "extent": null,
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      "path": "regulation/7",
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      "heading": "Requirement for theoretical instruction or professional experience",
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    },
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      "path": "regulation/10",
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}