SCHEDULES

SCHEDULE 5Eligibility and regulation of local auditors

I18

In section 1217 (supervisory bodies), for subsection (1A) substitute—

1A

The rules referred to in paragraph 9(3)(b) (confidentiality of information) of Schedule 10 must also be binding on persons who—

a

have sought appointment or acted as a local auditor, and

b

have been members of the body at any time after the commencement of Schedule 5 to the Local Audit and Accountability Act 2014.