- accounts
means the annual accounts prepared under paragraph 11A of Schedule 4 to the National Health Service Act 2006.
- Adequate accounting records
means records that are sufficient—
- Best value authority
has the meaning given by section 1 of the Local Government Act 1999.
- body in which the panel member has a beneficial interest
means a body in which the panel member is a partner, or of which the panel member is a director, or in the securities of which the panel member has a beneficial interest;
- breaches
means breaches of requirements imposed by or under this Act (including by registration rules or lead partner rules).
- charter trustees
means charter trustees constituted— (a) under section 246 of the Local Government Act 1972, (b) by the Charter Trustees Regulations 1996 (SI 1996/263), or (c) under Part 1 of the Local Government and Public Involvement in Health Act 2007;
- chief constable
means a chief constable for a police force for a police area;
- code of audit practice
means a code of audit practice under Schedule 6;
- combined authority
means a combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009;
- combined county authority
means a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023;
- director
includes a member of the management committee or other directing body of a registered society, and a member of a limited liability partnership;
- elected mayor
has the same meaning as in Part 1A of the Local Government Act 2000;
- enactment
includes—
- entity
means any entity, whether or not a legal person.
- equivalent third country
means a third country granted approval or provisional approval as an equivalent third country in accordance with section 1240A(1), as that section applies in relation to statutory audits;
- financial year
means a period of 12 months ending with 31 March.
- functional body
has the same meaning as in the Greater London Authority Act 1999 (see section 424(1) of that Act);
- group audit
means an audit that relates to the statement of accounts of a relevant authority, or, where the relevant authority is a health service body, the accounts of the body, in a case where, in accordance with proper practices, the financial transactions of an entity other than the authority must be consolidated into the statement or (as the case may be) the accounts. 4 In sub-paragraph (3) “entity” means any entity, whether or not a legal person.”
- health service body
means—
- item of account
has the meaning given by section 28(9);
- journalist
means any person who produces for publication journalistic material (whether paid to do so or otherwise).
- key audit partner
means an individual identified by the firm as being primarily responsible for local audits.”
- local audit
means an audit under this Act of the accounts of a relevant authority;
- local audit function
means any function performed as a local auditor.”
- local audit register
means a register kept in accordance with this section;
- local audit work
means work in connection with such audits.
- local auditor
has the meaning given by section 4(1)(b);
- local authority
has the meaning given by section 275(1) of the National Health Service Act 2006;”;
- local authority enactment
means an enactment which relates to— (a) local authorities or committees or joint committees of local authorities, or (b) members of such authorities, committees or joint committees.
- local government elector
means a person registered as a local government elector in the register of electors in accordance with the Representation of the People Acts (but see subsection (6));
- parish meeting
means a parish meeting of a parish which does not have a separate parish council;
- partner
means a spouse, civil partner or someone a person lives with as if they were husband and wife or civil partners.
- Patient data
means data relating to an individual which are held for medical purposes (within the meaning of section 251 of the National Health Service Act 2006) and from which the individual can be identified.
- police area
means a police area listed in Schedule 1 to the Police Act 1996 (police areas outside London);
- prescribed
means prescribed by regulations made by the Secretary of State.
- provider
means an individual or firm entered in that register;
- public body
means a body or person whose functions— but, in the latter case, the body or person is a public body only to the extent of those functions.
- public interest report
has the meaning given by paragraph 1(2) of Schedule 7;
- recognised professional qualification
means a professional qualification that is— a offered by a qualifying body, and b recognised by the Secretary of State in accordance with regulations under this section. 13 In this Part “recognised qualifying body” means a qualifying body offering a recognised professional qualification.”
- recognised qualifying body
means a body that offers a qualification that is an appropriate qualification by virtue of regulations under paragraph 3(1) of Schedule 1C.
- recommendation
means a recommendation under paragraph 2(1) of Schedule 7;
- registered local audit provider
means an individual or firm that is registered in a local audit register.
- registered society
means a registered society within the meaning of the Co-operative and Community Benefit Societies Act 2014;
- related authority
has the meaning given by paragraph 2(6) of Schedule 7;
- Relevant audit authority
means—
- relevant authority
has the meaning given by section 2(1);
- Relevant minister
means the Secretary of State or the Minister for the Cabinet Office.
- relevant NHS body
means— (a) a health service body;
- securities
means shares, debentures, debenture stock, loan stock, bonds, units of a collective investment scheme within the meaning of the Financial Services and Markets Act 2000 and other securities of any description, other than money deposited with a building society.
- social care
has the meaning given by section 251(12A) of the National Health Service Act 2006.
- specified
means specified in regulations under this paragraph.
- specified state
means one of the states specified in Schedule 1 to the principal Recognition Regulations;
- 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;
- sub-national transport body
means a sub-national transport body established under section 102E of the Local Transport Act 2008.
- the abolition date
means the date on which section 1(1) (abolition of Audit Commission) comes into force.
- the Audit Commission
means the Audit Commission for Local Authorities and the National Health Service in England.
- the Common Council
means the Common Council of the City of London;
- The data protection legislation
has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).
- the local audit provisions
means—
- the maximum term for summary offences
means—
- the principal Recognition Regulations
means the Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) Regulations 2023 (S.I. 2023/1286);
- the registration body
means the body keeping that register.
- the relevant authority
means the relevant authority whose accounts are being audited, and
- the relevant time
means the time at which paragraph 9 of Schedule 5 to the Local Audit and Accountability Act 2014 comes into force. 10 Regulations under this section are subject to negative resolution procedure. 11 In this section “specified” means specified in regulations under this section. 12 In this Part “recognised professional qualification” means a professional qualification that is— a offered by a qualifying body, and b recognised by the Secretary of State in accordance with regulations under this section. 13 In this Part “recognised qualifying body” means a qualifying body offering a recognised professional qualification.”
- the specified number
means the number of days specified in the notice, which may not be more than 21.
- third country
means a country or territory outside the United Kingdom.
- transitional third country
means a third country granted approval or provisional approval as a transitional third country in accordance with section 1240A(1), as that section applies in relation to statutory audits. 5 The inspection must review one or more local audits in which the person to whom the inspection relates has participated. 6 The inspection must include an assessment of— a the person's compliance with the body's rules established for the purposes of paragraphs 9 (professional integrity and independence), 10 (technical standards) and 10A (technical standards for group audits), b the resources allocated by the person to local audit work, c in the case of an inspection in relatio
- Working day
means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.