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| Clause 8, page 6, line 34, leave out subsection (4). |
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| Schedule 4, page 40, line 4, at end insert— |
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| | ‘(6) | The function of appointing a panel or making a determination under this |
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| | paragraph is to be exercised in the case of a parish meeting by the parish meeting |
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| | itself (and not by its chairman on behalf of the parish meeting).’. |
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| Schedule 4, page 41, line 3, at end insert— |
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| | ‘(10) | Such regulations shall in particular provide that an individual shall be ineligible |
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| | to act as a member of an audit panel if that individual has any disqualifying |
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| Schedule 4, page 41, line 11, leave out paragraph (c). |
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| Schedule 4, page 41, line 13, after ‘may’, insert ‘after consultation with relevant |
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| Schedule 4, page 41, leave out lines 23 and 24. |
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| Schedule 4, page 42, line 10, leave out sub-paragraph (7). |
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| Clause 10, page 7, line 19, after ‘auditor’, insert ‘, Police Commissioner’. |
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| Clause 10, page 8, line 13, leave out subsection (11). |
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| Clause 10, page 8, line 17, leave out ‘any’. |
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| Clause 10, page 8, line 19, leave out ‘any’. |
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| Clause 11, page 8, line 41, at end insert— |
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| | ‘(8) | The auditor panel of a parish meeting may only exercise the function in |
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| | subsection (2) in relation to the chairman of the parish meeting or the proper |
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| | officer of the district council within whose area the parish lies.’. |
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| Clause 15, page 11, line 21, at end insert— |
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| | ‘(7) | A decision to enter into a liability limitation agreement between a local auditor |
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| | and a parish meeting must be taken by the parish meeting itself (and not by its |
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| | chairman on behalf of the parish meeting).’. |
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| Schedule 5, page 43, line 3, at end insert— |
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| | ‘(3) | The reference in sub-paragraph (1) to Part 42 of the Companies Act 2006 includes |
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| | sections 1288, 1289, 1290 and 1292 of that Act (regulations and orders) as they |
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| | apply in relation to that Part.’. |
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| Schedule 5, page 44, line 27, at end insert— |
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| | ‘6A | In section 1216 (effect of appointment of a partnership), after subsection (5) |
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| | “(5A) | The consent or agreement of a parish meeting under subsection (5) |
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| | must be given by the parish meeting itself (and not by its chairman |
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| | on behalf of the parish meeting).’. |
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| Schedule 5, page 44, line 31, leave out second ‘or’ and insert ‘and’. |
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| Schedule 5, page 44, line 40, leave out ‘in accordance with regulations under’ and |
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| Schedule 5, page 46, leave out lines 9 to 19 and insert— |
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| | ‘(7) | A person holds an appropriate qualification for the purposes of this Chapter if, |
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| | immediately before the relevant time, the person was qualified for appointment |
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| | as an auditor under section 3 of the Audit Commission Act 1998 by virtue of the |
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| | person’s membership of a body listed in subsection (7) of that section. |
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| | (7A) | A person holds an appropriate qualification for the purposes of this Chapter if— |
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| | (a) | before the relevant time, the person began a course of study or practical |
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| | training leading to a professional qualification in accountancy offered by |
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| | a body listed in section 3(7) of the Audit Commission Act 1998, |
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| | (b) | the person would have been qualified for appointment as an auditor under |
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| | section 3 of that Act by virtue of subsection (5)(b) of that section if that |
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| | qualification had been obtained before that time, and |
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| | (c) | he person obtained that qualification within the period of 6 years |
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| | beginning with that time.’. |
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| Schedule 5, page 46, line 20, leave out ‘subsection (7)’ and insert ‘subsections (7) |
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| Schedule 5, page 49, line 1, at end insert— |
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| | ‘(7) | A person appointed under this section to conduct a second audit of the accounts |
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| | of a parish meeting, or to review and report on the first audit of such accounts, |
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| | must be appointed by the parish meeting itself (and not by its chairman on behalf |
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| | of the parish meeting).”’. |
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| Schedule 5, page 51, line 36, leave out ‘7(1)’ and insert ‘4(1)(b)’. |
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| Schedule 5, page 51, line 40, at end insert— |
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| | section 41(1) of the Local Audit |
| | | | | and Accountability Act 2013”;’. |
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| Schedule 5, page 55, line 38, at end insert ‘—(a)’. |
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| Schedule 5, page 55, line 40, at end insert ‘, and |
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| | (b) | in paragraph 10(6) (requirement for auditor of body established by order |
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| | to be eligible for appointment as statutory auditor), for “a statutory |
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| | auditor” substitute “a local auditor, or a statutory auditor in accordance |
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| | with this Part of this Act as it has effect apart from its application by |
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| | virtue of Schedule 5 to the Local Audit and Accountability Act 2013.”’. |
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| Clause 20, page 14, line 18, leave out from ‘must’ to end of line 23 and insert— |
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| | ‘(a) | enter on the accounts a certificate that the auditor has completed the audit |
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| | in accordance with this Act, and |
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| | (b) | make a report in accordance with subsection (5). |
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| | (5) | A report under subsection (4)(b)— |
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| | (a) | must contain the auditor’s opinion on the accounts, including on the |
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| | matters in subsection (1) or, as the case may be, subsection (3), but |
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| | (b) | must not contain the auditor’s opinion on the matter in subsection (1)(c) |
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| | or (3)(c) if the auditor is satisfied as to that matter.’. |
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| Clause 21, page 15, line 28, at end insert— |
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| | ‘(8A) | A local auditor of the accounts of a parish meeting may only exercise the function |
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| | in subsection (7), so far as it applies to a person who is or was a member or officer |
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| | of a relevant authority, in relation to a person who is or was the chairman of the |
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| | parish meeting or the proper officer of the district council within whose area the |
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| Clause 22, page 16, line 14, at end insert— |
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| | ‘(4A) | Subsection (3) does not apply in relation to a parish meeting unless the offence is |
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| | alleged to have been committed by the chairman of the parish meeting or the |
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| | proper officer of the district council within whose area the parish lies.’. |
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| Schedule 7, page 60, line 38, after ‘is’ insert ‘— |
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| | (ii) | an entity connected with a functional body, or |
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| Schedule 7, page 61, line 14, leave out sub-paragraph (2). |
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| Schedule 7, page 61, line 22, after ‘is’ insert ‘— |
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| | (ii) | an entity connected with a functional body, or |
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| Schedule 7, page 62, line 4, at end insert— |
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| | ‘(3A) | Sub-paragraph (3)(a) does not apply in relation to a parish meeting.’. |
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| Schedule 7, page 62, line 35, leave out sub-paragraph (8). |
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| Schedule 7, page 63, line 2, leave out from ‘entity’ to end of line 4 and insert ‘, |
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| subject to sub-paragraph (2A).’. |
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| Schedule 7, page 63, line 4, at end insert— |
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| | ‘(2A) | This paragraph applies to the Mayor’s Office for Policing and Crime where a |
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| | local auditor has made a report or recommendation relating to the Commissioner |
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| | of Police of the Metropolis regardless of whether the Office is a connected entity |
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| | or was such an entity at the time to which the report or recommendation relates.’. |
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| Schedule 7, page 63, line 10, leave out from ‘authority’ to end of line 11. |
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| Schedule 7, page 64, line 10, leave out sub-paragraph (2) and insert— |
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| | ‘(2) | This paragraph does not apply where a local auditor has made a report or |
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| | recommendation relating to the Commissioner of Police of the Metropolis |
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| | regardless of whether the Commissioner is connected with the Authority or was |
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| | so connected at the time to which the report or recommendation relates.’. |
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| Schedule 7, page 65, line 3, at end insert— |
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| | ‘(2A) | The functions of a parish meeting under paragraph 5 are to be exercised by the |
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| | parish meeting itself (and not by its chairman on behalf of the parish meeting).’. |
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| Schedule 7, page 65, line 29, at end insert— |
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| | ‘(5A) | Sub-paragraph (5) does not apply in relation to a parish meeting.’. |
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| Clause 27, page 19, line 6, leave out from ‘may’ to end of line 7. |
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| Clause 27, page 19, line 8, after ‘(a)’ insert ‘within the period of 6 weeks beginning |
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| with the day after that on which the person is notified of the decision,’. |
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| Clause 27, page 19, line 9, after ‘(b)’ insert ‘within the period of 21 days beginning |
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| with the day after that on which the person receives those written reasons,’. |
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| Clause 27, page 19, line 16, at end insert— |
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| | ‘(5A) | Subsection (5B) applies if a local auditor of the accounts of a relevant authority |
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| | incurs costs in determining whether to make an application under this section in |
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| | relation to the authority, but the application is not in fact made. |
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| | (5B) | The local auditor may recover the reasonable costs so incurred from the relevant |
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| Schedule 8, page 68, line 31, at end insert— |
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| | ‘(8) | In this Schedule “the relevant authority concerned”, in relation to an advisory |
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| | notice, means the relevant authority to which, or to any officer of which, the |
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| Schedule 8, page 69, line 1, at end insert— |
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| | ‘(2A) | The condition in paragraph (a) of sub-paragraph (2) is met in relation to a parish |
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| | meeting only if the matters referred to in that paragraph are considered by the |
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| | parish meeting itself (and not by its chairman on behalf of the parish meeting).’. |
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| Schedule 8, page 69, line 7, leave out sub-paragraph (4) and insert— |
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| | ‘(4) | A local auditor may recover from a relevant authority— |
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| | (a) | the reasonable costs of determining whether to issue an advisory notice |
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| | to that authority or an officer of that authority, and |
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| | (b) | the reasonable costs of issuing an advisory notice to that authority or an |
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| | officer of that authority. |
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| | (4A) | Sub-paragraph (4)(a) applies regardless of whether the notice is in fact issued.’. |
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| Schedule 8, page 69, line 10, leave out sub-paragraph (5). |
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| Clause 30, page 20, line 9, at end insert— |
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| | ‘(5) | Subsection (6) applies if a local auditor of the accounts of a relevant authority |
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| | incurs costs in determining whether to make an application under this section in |
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| | relation to the authority, but the application is not in fact made. |
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| | (6) | The local auditor may recover the reasonable costs so incurred from the relevant |
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| Schedule 9, page 72, line 17, at end insert— |
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| | ‘(10A) | In this paragraph “enactment” includes— |
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| | (a) | an enactment contained in, or in an instrument made under, a Measure or |
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| | Act of the National Assembly for Wales, |
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| | (b) | an enactment contained in, or in an instrument made under, an Act of the |
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