Local Audit and Accountability Act 2014

Contents

2,728 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. Part 1 · Abolition of existing audit regime
   1. 1 Abolition of existing audit regime
2. Part 1A · The Local Audit Office
   1. 1A Establishment and constitution
   2. 1B Main objective
   3. 1C Financial matters
   4. 1D Oversight and intervention by Secretary of State
3. Part 2 · Basic concepts and requirements
   1. 2 Relevant authorities
   2. 3 General requirements for accounts
   3. 4 General requirements for audit
   4. 5 Modification of Act in relation to category 2 authorities
   5. 6 Meaning of “category 2 authority”
4. Part 2A · Providers of audit services
   1. 6A Local audit register
   2. 6B External registration bodies
   3. 6C Eligibility and regulation of registered providers
   4. 6D Professional qualifications
   5. 6E Powers of Local Audit Office to facilitate provision by firms
   6. 6F Scrutiny of Local Audit Office as audit provider
5. Part 3 · Appointment etc of local auditors
   1. 7 Appointment of local auditor
   2. 8 Procedure for appointment
   3. 9 Requirement to have auditor panel
   4. 10 Functions of auditor panel
   5. 11 Relationship with relevant authority
   6. 12 Failure to appoint local auditor
   7. 13 Failure of health service bodies to appoint local auditor
   8. 14 Limitation of local auditor's liability
   9. 15 Further provisions about liability limitation agreements
   10. 16 Resignation and removal of local auditor
   11. 17 Appointment of auditor by specified person
6. Part 4 · Eligibility and regulation of local auditors
   1. 18 Eligibility and regulation of local auditors
7. Part 5 · Conduct of local audit
   1. Accounts and audit regulations
   2. Codes of practice and guidance
   3. General powers and duties of auditors
   4. Prevention of unlawful expenditure etc
   5. Public inspection etc and action by auditor
   6. Reports and recommendations
8. Part 5A · Local audit: further provision
   1. Partnerships
   2. Independence of auditors
   3. Miscellaneous powers and duties
   4. Offences of deception etc
   5. Second audits
9. Part 6 · Data matching
   1. 33 Data matching
10. Part 7 · Miscellaneous and supplementary
    1. Miscellaneous
    2. Supplementary
11. Schedule 1 · Abolition of Audit Commission: supplementary provision
    1. Part 1 Arrangements in connection with abolition of Audit Commission
    2. Part 2 Repeal of Audit Commission Act 1998: consequential repeals and revocations
12. Schedule 1A · Local Audit Office: constitution, proceedings etc
    1. (1) Composition
    2. (2) Non-executive members: appointment and tenure
    3. (3) Non-executive members: remuneration
    4. (4) Controller of Local Audit
    5. (5) Other executive members
    6. (6) Staff
    7. (7) Committees
    8. (8) Delegation
    9. (9) Procedure
    10. (10) General power
    11. (11) Status
    12. (12) Seal and evidence
    13. (13) Accounts
    14. (14) Business planning
    15. (15) Annual report
13. Schedule 1B · External registration bodies
    1. (1) Provision of information to the Local Audit Office
    2. (2) Directions to secure compliance
    3. (3) Financial penalties
    4. (4) Directions and penalties: procedure etc
    5. (5) Directions and penalties: appeals
    6. (6) Compliance orders by the court
    7. (7) Directions with respect to international obligations
    8. (8) Exemption from liability in damages
14. Schedule 1C · Eligibility and regulation of registered providers
    1. (1) Introduction
    2. (2) Eligibility criteria and procedures
    3. (3) Registration rules
    4. (4) Professional qualifications
    5. (5) Professional integrity and independence
    6. (6) Lead partners
    7. (7) Complaints procedures
    8. (8) Meeting of claims
    9. (9) Monitoring and inspections
    10. (10) Enforcement
    11. (11) Provision and publication of information
15. Schedule 1D · Professional qualifications
    1. Part 1 Requirements for registered providers
    2. Part 2 Recognised qualifying bodies
16. Schedule 2 · Relevant authorities
    1. (1) A county council in England.
    2. (2) A district council.
    3. (3) A London borough council.
    4. (4) A parish council.
    5. (5) A joint authority established under Part 4 of the Local...
    6. (6) A Passenger Transport Executive.
    7. (7) The Greater London Authority.
    8. (8) A functional body.
    9. (9) The London Pensions Fund Authority.
    10. (10) The London Waste and Recycling Board.
    11. (11) The Common Council. NOTE: This Act applies to the Common...
    12. (12) A parish meeting.
    13. (13) The Council of the Isles of Scilly.
    14. (14) Charter trustees.
    15. (15) A port health authority for a port health district that...
    16. (16) The Broads Authority.
    17. (17) A National Park authority for a National Park in England....
    18. (18) A conservation board established by order of the Secretary of...
    19. (19) A police and crime commissioner for a police area in...
    20. (20) A chief constable for an area in England.
    21. (21) The Commissioner of Police of the Metropolis.
    22. (22) A fire and rescue authority in England constituted by a...
    23. (22A) A fire and rescue authority created by an order under...
    24. (23) An integrated care board.
    25. (23A) An NHS trust all or most of whose hospitals, establishments...
    26. (24) Special trustees for a hospital. NOTE: This Act applies to...
    27. (25) Relevant authorities
    28. (26) An internal drainage board for an internal drainage district that...
    29. (27) An economic prosperity board established under section 88 of the...
    30. (28) A combined authority.
    31. (28A) A sub-national transport body.
    32. (28ZA) A combined county authority.
    33. (29) Any person or body exercising functions in relation to an...
17. Schedule 3 · Further provisions about appointment of local auditors
    1. Provisions applying to certain local authorities
    2. Provisions applying to chief constables
    3. Provisions applying to the Commissioner of Police of the Metropolis
    4. Provisions applying to other authorities
18. Schedule 4 · Further provisions about auditor panels
    1. Options for auditor panels
    2. Constitution of auditor panels
    3. Constitution of auditor panels: health service bodies
    4. Power to make further provision about constitution of auditor panels
    5. Application of local authority enactments to auditor panels
    6. Status of auditor panels
    7. Expenses of auditor panels
    8. Connected entities
19. Schedule 5 · Eligibility and regulation of local auditors
    1. (1) (1) Part 42 of the Companies Act 2006 (statutory auditors)...
    2. (2) (1) The general modifications are that— (a) references to a...
    3. (3) Omit the following provisions— (a) Chapter 1 (introductory);
    4. (4) In section 1212 (individuals and firms: eligibility for appointment as...
    5. (5) For section 1214 (independence requirement) substitute— Independence requirement (1) A person (“P”) may not act as local auditor...
    6. (6) In section 1215 (effect of lack of independence) omit subsections...
    7. (7) In section 1216 (effect of appointment of a partnership), after...
    8. (8) In section 1217 (supervisory bodies), for subsection (1A) substitute—
    9. (9) For section 1219 (appropriate qualifications) substitute— Appropriate qualifications (1) A person holds an appropriate qualification for the purposes...
    10. (10) After section 1224 insert— Provision of documents to the Secretary...
    11. (11) (1) Section 1225 (enforcement: general) applies with the following modifications....
    12. (12) In section 1225C(3) (compliance orders) omit “or, in Scotland, the...
    13. (13) In section 1225F(10) (appeals against financial penalties) omit “or, in...
    14. (14) (1) Section 1239 (the register of auditors) applies with the...
    15. (15) In section 1240(1)(b) (information to be made available to public),...
    16. (16) For section 1248 (Secretary of State's power to require second...
    17. (17) For section 1249 (supplementary provision about second audits) substitute— Supplementary...
    18. (18) (1) Section 1250 (misleading, false and deceptive statements) applies with...
    19. (19) (1) Section 1251 (fees) applies with the following modifications.
    20. (20) In section 1251A (duty of Secretary of State to report...
    21. (21) (1) Section 1252 (delegation of the Secretary of State's functions)...
    22. (22) In section 1253(5) (delegation of functions to an existing body)—...
    23. (23) (1) Section 1254 (directions to comply with international obligations) applies...
    24. (24) (1) Section 1256 (time limits for prosecution of offences) applies...
    25. (25) (1) Section 1257 (jurisdiction and procedure in respect of offences)...
    26. (26) (1) Section 1261 (minor definitions) applies with the following modifications....
    27. (27) (1) Section 1262 (index of defined expressions) applies with the...
    28. (28) (1) Schedule 10 (recognised supervisory bodies) applies with the following...
    29. (29) In Schedule 13 (supplementary provision with respect to delegation order)—...
20. Schedule 6 · Codes of audit practice and guidance
    1. Duty to prepare code
    2. Procedure for code
    3. Duty to keep code under review
    4. Alteration of code
    5. Replacement of code
    6. Publication of code
    7. Assistance from relevant authority
    8. Saving for codes of practice under Audit Commission Act 1998
    9. Guidance
    10. Application to auditors of NHS foundation trusts
    11. Meaning of “40-day period”
21. Schedule 7 · Reports and recommendations
    1. Public interest reports
    2. Written recommendations
    3. Supply of public interest reports
    4. Publicity for public interest reports
    5. Consideration of report or recommendation
    6. Consideration of report or recommendation: Greater London Authority
    7. Bar on delegation of functions relating to meetings
    8. Publicity for meetings
    9. Access to meetings and documents
    10. Publicity for decisions under paragraph 5 or 6
22. Schedule 8 · Advisory notices
    1. Power to issue advisory notice
    2. Service and withdrawal of notice
    3. Effect of an advisory notice
    4. Further provisions about advisory notices
23. Schedule 9 · Data matching
    1. Power to conduct data matching exercises
    2. Mandatory provision of data
    3. Voluntary provision of data
    4. Disclosure of results of data matching etc
    5. Publication
    6. Fees for data matching
    7. Code of data matching practice
    8. Powers to amend this Schedule
24. Schedule 11 · Disclosure of information
    1. Information to which this Schedule applies
    2. General bar on disclosure and exceptions
    3. Further exceptions
    4. Disclosure with consent of local auditor
    5. Offence of wrongful disclosure
    6. Meaning of “enactment”
25. Schedule 12 · Related amendments
    1. Public Health Act 1875 (c. 55)
    2. Prison Act 1952 (c. 52)
    3. Transport Act 1968 (c. 73)
    4. Local Government Act 1972 (c. 70)
    5. House of Commons Disqualification Act 1975 (c. 24)
    6. Local Government, Planning and Land Act 1980 (c. 65)
    7. Building Act 1984 (c. 55)
    8. Further Education Act 1985 (c. 47)
    9. Transport Act 1985 (c. 67)
    10. Housing Associations Act 1985 (c. 69)
    11. Local Government Act 1986 (c. 10)
    12. Airports Act 1986 (c. 31)
    13. Norfolk and Suffolk Broads Act 1988 (c. 4)
    14. Education Reform Act 1988 (c. 40)
    15. Local Government and Housing Act 1989 (c. 42)
    16. Town and Country Planning Act 1990 (c. 8)
    17. Environmental Protection Act 1990 (c. 43)
    18. Social Security Administration Act 1992 (c. 5)
    19. Social Security Administration (Northern Ireland) Act 1992 (c. 8)
    20. Police Act 1996 (c. 16)
    21. Noise Act 1996 (c. 37)
    22. Local Government (Contracts) Act 1997 (c. 65)
    23. Local Government Act 1999 (c. 27)
    24. Greater London Authority Act 1999 (c. 29)
    25. Crown Prosecution Service Inspectorate Act 2000 (c. 10)
    26. Freedom of Information Act 2000 (c. 36)
    27. Criminal Justice and Court Services Act 2000 (c. 43)
    28. Public Finance and Accountability (Scotland) Act 2000 (ASP 1)
    29. Anti-terrorism, Crime and Security Act 2001 (c. 24)
    30. Local Government Act 2003 (c. 26)
    31. Health and Social Care (Community Health and Standards) Act 2003 (c. 43)
    32. Audit and Accountability (Northern Ireland) Order 2003 (SI 2003/418 (NI 5))
    33. Public Audit (Wales) Act 2004 (c. 23)
    34. Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)
    35. Children Act 2004 (c. 31)
    36. Education and Inspections Act 2006 (c. 40)
    37. National Health Service Act 2006 (c. 41)
    38. National Health Service (Wales) Act 2006 (c. 42)
    39. Companies Act 2006 (c. 46)
    40. Serious Crime Act 2007 (c. 27)
    41. Local Government and Public Involvement in Health Act 2007 (c. 28)
    42. Health and Social Care Act 2008 (c. 14)
    43. Housing and Regeneration Act 2008 (c. 17)
    44. Local Democracy, Economic Development and Construction Act 2009 (c. 20)
    45. Equality Act 2010 (c. 15)
    46. Police Reform and Social Responsibility Act 2011 (c. 13)
    47. Charities Act 2011 (c. 25)
    48. Repeals and revocations in consequence of this Schedule
26. Schedule 13 · NHS trusts and trustees for NHS trusts: transitory and saving provision
    1. Operation of this Schedule
    2. “Relevant authorities”, “health service bodies” and “accounts”
    3. Notice of appointment of local auditor
    4. Functions of auditor panel
    5. Failure to appoint local auditor
    6. General duties of auditors
    7. Independence requirement: directors of NHS trusts
    8. Public interest reports and written recommendations
    9. Unlawful expenditure or activity