Paragraph 91 Amendments to the Local Audit and Accountability Act 2014I1

omit the “and” following paragraph (a);

after paragraph (b), insert—

“and

(c)

after the definition of “officer”, insert—

• ““specified state” means one of the states specified in Schedule 1 to the Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023;

• “specified state auditor” means an individual who is eligible to conduct audits of the accounts of bodies corporate that are incorporated or formed under the law of a specified state in accordance with the law of that state;”.”.

omit the “or” following paragraph (b);

after paragraph (b), insert—

“(ba)

is a specified state auditor who—

(i)

holds professional qualifications obtained in a specified state that are comparable to an appropriate qualification; and

(ii)

has met a requirement to take an aptitude test or to complete an adaptation period, or to undertake both, imposed on the individual by the body in accordance with Part 2 of the Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023, if such a requirement is so imposed, or”.