4 General requirements for audit
Local Audit and Accountability Act 2014 (2014 c 2) | Legislation

4  General requirements for audit

(1)     The accounts of a relevant authority for a financial year must be audited—

(a)     in accordance with this Act and provision made under it, and

(b)     by an auditor (a “local auditor”) appointed in accordance with this Act or provision

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