Local Audit and Accountability Act 2014 (c. 2)

SCHEDULES

SCHEDULE 5 E+W Eligibility and regulation of local auditors

10 E+W After section 1224 insert—

“1224ZA Provision of documents to the Secretary of State

(1) For the purpose of assisting a person listed in subsection (2) to maintain proper standards in the auditing of the accounts of a relevant authority, the person may require the authority to make available for inspection by that person—

(a) the accounts concerned, and

(b) the other documents relating to the relevant authority that might reasonably be required by a local auditor for the purposes of the audit.

(2) Those persons are—

(a) the Secretary of State,

(b) a body designated by order under section 1252 (delegation of Secretary of State's functions under this Part), and

(c) a recognised supervisory body.”

Commencement Information

I1 Sch. 5 para. 10 in force at 16.12.2014 in so far as not already in force by S.I. 2014/3319, art. 2(e)