UK Statutory Instrument SI 2015/184 United Kingdom

The Local Audit (Smaller Authorities) Regulations 2015

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.025 Duty to provide information Regulated
Other duties (1) — Crown / regulator
  • Provide information to the specified person when requestedLocal authority
61 other provisions — procedural and definitional
s.001 Citation and commencement
s.001 The Act applies in relation to the audit of the... (opens in a new tab)
s.002 Interpretation
s.002 Appointment of local auditor (opens in a new tab)
s.003 Specification of a person to appoint local auditors
s.003 (1) Section 7 applies in relation to an opted in... (opens in a new tab)
s.004 Procedure for specifying a person to appoint local auditors
s.004 Procedure for appointment (opens in a new tab)
s.005 Ending specification
s.005 Section 8 applies in relation to an opted in authority... (opens in a new tab)
s.006 Consequences of end of specification
s.006 Requirement to have auditor panel (opens in a new tab)
s.007 Additional functions of specified person
s.007 Functions of auditor panel (opens in a new tab)
s.008 Full audit authorities
s.008 Failure of specified person to appoint local auditor (opens in a new tab)
s.009 Exempt authorities
s.009 Failure of smaller authority which is not an opted in authority to appoint auditor (opens in a new tab)
s.010 Issuing of invitation to smaller authorities
s.010 Limitation of local auditor’s liability (opens in a new tab)
s.011 Opting in
s.011 General duties of auditors (opens in a new tab)
s.012 Opting out
s.012 Section 20 applies in relation to an exempt authority as... (opens in a new tab)
s.013 Invitation to non-qualifying authorities: duty to notify
s.013 Public inspection and action by auditor (opens in a new tab)
s.014 Right to become an opted in authority during a compulsory appointing period
s.014 Section 26 applies in relation to an opted in authority... (opens in a new tab)
s.015 Right to request to become an opted in authority during a compulsory appointing period
s.015 Section 27(1) applies in relation to an opted in authority... (opens in a new tab)
s.016 Newly established smaller authorities
s.016 Modification to Schedule 3 (further provisions about appointment of local auditors) (opens in a new tab)
s.017 Opted in authority ceasing to qualify: duty to notify
s.017 Modification to Schedule 5 (eligibility and regulation of local auditors) (opens in a new tab)
s.018 Appointment of local auditors to opted in authorities
s.018 Schedule 5 applies in relation to a smaller authority as... (opens in a new tab)
s.019 Retention of local auditor by non-qualifying authority
s.019 Schedule 5 applies in relation to a smaller authority as... (opens in a new tab)
s.020 Resignation and removal of auditors
s.020 Paragraph 5 of Schedule 5 applies in relation to a... (opens in a new tab)
s.021 Setting of fee scales for audits
s.021 Paragraph 6 of Schedule 5 applies in relation to a... (opens in a new tab)
s.022 Setting of fee for audit
s.022 Paragraph 7 of Schedule 5 applies in relation to an... (opens in a new tab)
s.023 Payment of fee
s.023 Schedule 5 applies in relation to a smaller authority as... (opens in a new tab)
s.024 Requirements in relation to certain functions
s.024 Paragraph 16 of Schedule 5 applies in relation to an... (opens in a new tab)
s.025 Paragraph 16 of Schedule 5 applies in relation to a... (opens in a new tab)
s.026 Notices
s.026 Paragraph 17 of Schedule 5 applies in relation to an... (opens in a new tab)
s.027 Electronic service
s.027 Paragraph 18 of Schedule 5 applies in relation to a... (opens in a new tab)
s.028 Modifications to
s.028 Schedule 5 applies in relation to a smaller authority as... (opens in a new tab)
s.029 Schedule 5 applies in relation to a smaller authority as... (opens in a new tab)
s.030 Schedule 5 applies in relation to a smaller authority as... (opens in a new tab)
s.031 Modification to Schedule 6 (codes of audit practice and guidance) (opens in a new tab)
s.032 Modification to Schedule 11 (disclosure of information) (opens in a new tab)
s.033 Modification to the Transport Act 1968 (opens in a new tab)
s.034 Modification to the Anti-terrorism, Crime and Security Act 2001 (opens in a new tab)

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.