SCHEDULEFurther transitional, transitory and saving provisions
Provisions in relation to the transitional period2
1
The following provisions have effect in relation to financial years falling within the transitional period.
2
Section 4(1)(b) of the 2014 Act is to be read as a requirement for the accounts of a relevant authority to be audited by an auditor appointed in pursuance of section 3 of the 1998 Act (including section 3 as it has effect by virtue of article 6) and in any provision in or under the 2014 Act “local auditor” is to be construed accordingly.
3
A reference to a local auditor within the meaning of the Local Audit and Accountability Act 20146 in a provision listed in sub-paragraph (4) is to be read as including a local auditor within the meaning of section 4(1)(b) of that Act as it has effect by virtue of sub-paragraph (1).
4
The provisions referred to in sub-paragraph (3) are—
a
section 123(8)(jzb) of the Social Security Administration Act 19927;
b
section 117(8)(gd) of the Social Security Administration (Northern Ireland) Act 19928;
c
section 26D of the Public Finance and Accountability (Scotland) Act 20009;
d
article 4D(3)(ab) of the Audit and Accountability (Northern Ireland) Order 200310;
e
section 64D(3)(ab) of the Public Audit (Wales) Act 200411.
5
A reference to a person eligible for appointment as a local auditor in a provision listed in sub-paragraph (6) is to be read as including a person who is a member of one or more of the following bodies—
a
the Institute of Chartered Accountants in England and Wales;
b
the Institute of Chartered Accountants of Scotland;
c
the Association of Chartered Certified Accountants;
d
the Chartered Institute of Public Finance and Accountancy;
e
the Institute of Chartered Accountants in Ireland.
6
The provisions referred to in sub-paragraph (5) are—
a
paragraph 23(4)(aa) of Schedule 7 to the National Health Service Act 200612;
b
section 210A(5) of the Housing and Regeneration Act 200813.
7
The reference to a local auditor appointed in accordance with the Local Audit and Accountability Act 2014 in section 23(7) of the Local Government Act 199914 is to be read as including a reference to an auditor appointed in pursuance of section 3 of the 1998 Act (including section 3 as it has effect by virtue of article 6 of this Order).
8
The reference to a local auditor appointed under or by virtue of the Local Audit and Accountability Act 2014 in section 210A(1A) of the Housing and Regeneration Act 200815 is to be read as including a reference to an auditor appointed in pursuance of section 3 of the 1998 Act (including section 3 as it has effect by virtue of article 6 of this Order).