# The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023, Paragraph 91: Amendments to the Local Audit and Accountability Act 2014

Extent: E+W+S+N.I.

(1) Schedule 5 to the Local Audit and Accountability Act 2014 (eligibility and regulation of local auditors) is amended as follows.
(2) In paragraph 26(3)—
(a) omit the “and” following paragraph (a);
(b) 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;”.”.
(3) In paragraph 27(3), in the table at the appropriate place, insert—
“
“specified state”
section 1261(1)
“specified state auditor”
section 1261(1)
”.
(4) In paragraph 28(3), in the substituted paragraph 6 of Schedule 10 to the Companies Act 2006, in sub-paragraph (1)—
(a) omit the “or” following paragraph (b);
(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”.

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Source: https://www.legislation.gov.uk/uksi/2023/1286/schedule/3/paragraph/91 (the official version)
Page: https://openlegislation.uk/recognition-of-professional-qualifications-and-implementation-of-international-recognition-agreements-amendment-regulations-2023/schedule-3/paragraph-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.