5 Modification of Act in relation to smaller authorities
Local Audit and Accountability Act 2014 (2014 c 2) | Legislation

5  Modification of Act in relation to smaller authorities

(1)     The Secretary of State may by regulations make provision about the audit of the accounts of smaller authorities.

(2)     Regulations under subsection (1) may, in particular, provide for any provision of or made under this Act not to apply, or to apply with modifications, in relation to smaller authorities.

(3)     Subsection (2) applies to a provision of or made under this Act even if it makes specific provision about a smaller authority to which the regulations apply.

(4)     Regulations under subsection (1) may, in particular—

(a)     provide for the appointment, by a person specified by the Secretary of State, of a local auditor in relation to the audit of the accounts of a smaller authority;

(b)     make provision about the persons that may be specified by the Secretary of State;

(c)     make provision about the procedure for specifying a person

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