The Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014
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.
Lifecycle
Department
Made
23 Jun 2014
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In force
31 Jul 2014
Enabling power
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 1219 and 1292(1) of, and paragraph 13 of Schedule 10 to, the Companies Act 2006, as they have effect by virtue of paragraphs 9 and 28(7) of Schedule 5 to the Local Audit and Accountability Act 2014:
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