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37 | Page 31, line 3, leave out “and” and insert “to” |
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38 | Page 31, line 4, leave out “Section 38 comes” and insert “Sections 38 and [Access to |
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| | local government meetings and documents] come” |
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39 | Page 31, line 5, at end insert— |
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| | “(2A) | If this Act is passed before 5 February 2014, section 39 comes into force on |
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| | the day on which this Act is passed; otherwise that section comes into force |
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| | on such day as the Secretary of State may by order appoint.” |
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40 | Page 31, line 8, leave out paragraph (a) |
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41 | Page 31, line 40, leave out subsection (2) |
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42 | Page 37, line 16, leave out from “meeting” to end of line |
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43 | Page 37, line 36, leave out paragraphs (a) and (b) and insert “that is wholly in |
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| | |
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44 | Page 38, line 21, at end insert— |
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| | “(4) | A local auditor appointed to audit the accounts of a parish meeting must |
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| | be appointed by the parish meeting itself (and not by its chairman on |
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| | behalf of the parish meeting).” |
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45 | 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 |
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| | meeting itself (and not by its chairman on behalf of the parish meeting).” |
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46 | Page 42, line 2, after “authority” insert “other than a health service body” |
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47 | 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 |
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| | includes sections 1288, 1289, 1290 and 1292 of that Act (regulations and |
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| | orders) as they apply in relation to that Part.” |
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48 | Page 44, line 27, at end insert— |
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| | “6A | In section 1216 (effect of appointment of a partnership), after subsection |
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| | “(5A) | The consent or agreement of a parish meeting under subsection |
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| | (5) must be given by the parish meeting itself (and not by its |
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| | chairman on behalf of the parish meeting).” |
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49 | Page 44, line 31, leave out second “or” and insert “and” |
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50 | Page 44, line 40, leave out “in accordance with regulations under” and insert “by |
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51 | 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 |
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| | this Chapter if, immediately before the relevant time, the person |
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| | was qualified for appointment as an auditor under section 3 of |
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| | the Audit Commission Act 1998 by virtue of the person’s |
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| | 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 |
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| | |
| | (a) | before the relevant time, the person began a course of |
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| | study or practical training leading to a professional |
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| | qualification in accountancy offered by a body listed in |
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| | section 3(7) of the Audit Commission Act 1998, |
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| | (b) | the person would have been qualified for appointment as |
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| | an auditor under section 3 of that Act by virtue of |
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| | subsection (5)(b) of that section if that qualification had |
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| | been obtained before that time, and |
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| | (c) | the person obtained that qualification within the period |
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| | of 6 years beginning with that time.” |
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52 | Page 46, line 20, leave out “subsection (7)” and insert “subsections (7) and (7A)” |
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53 | Page 49, line 1, at end insert— |
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| | “(7) | A person appointed under this section to conduct a second audit |
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| | of the accounts of a parish meeting, or to review and report on the |
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| | first audit of such accounts, must be appointed by the parish |
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| | meeting itself (and not by its chairman on behalf of the parish |
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| | |
54 | Page 51, line 36, leave out “7(1)” and insert “4(1)(b)” |
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55 | Page 51, line 40, at end insert— |
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| | | section 41(1) of the Local Audit |
| | | | | | and Accountability Act 2014”;” |
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56 | Page 52, line 25, leave out sub-paragraph (3) and insert— |
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| | “(3) | For paragraph 6 (holding of appropriate qualification) substitute— |
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| | “Holding of appropriate qualification |
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| | 6 (1) | The body must have rules to the effect that an individual is not |
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| | eligible for appointment as a local auditor unless the |
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| |
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| | (a) | holds an appropriate qualification, |
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| | (b) | is an EEA auditor who has passed an aptitude test in |
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| | accordance with sub-paragraph (3), unless an aptitude |
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| | test is not required (see sub-paragraphs (4) and (5)), or |
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| | (c) | has been authorised to act as a local auditor by the |
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| | body pursuant to the European Communities |
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| | (Recognition of Professional Qualifications) |
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| | Regulations 2007 (SI 2007/2781), and complies with |
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| | the requirements of those Regulations that apply to a |
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| | person acting as a local auditor. |
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| | (2) | The body must have rules to the effect that a firm is not eligible |
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| | for appointment as a local auditor unless— |
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| | (a) | each individual responsible for local audit work on |
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| | behalf of the firm is eligible for appointment as a local |
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| | |
| | (b) | the firm is controlled by qualified persons (see |
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| | |
| | |
| | (a) | must test the individual’s knowledge of subjects— |
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| | (i) | that are covered by a recognised professional |
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| | |
| | (ii) | that are not covered by the professional |
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| | qualification already held by that individual, |
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| | |
| | (iii) | the knowledge of which is essential for the |
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| | pursuit of the profession of local auditor; |
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| | (b) | may test the individual’s knowledge of rules of |
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| | |
| | (c) | must not test the individual’s knowledge of any other |
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| | |
| | (4) | No aptitude test is required if— |
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| | (a) | the individual is to provide services consisting of local |
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| | audit work on a temporary and occasional basis, or |
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| | (b) | the subjects that are covered by a recognised |
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| | professional qualification and the knowledge of which |
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| | is essential for the pursuit of the profession of local |
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| | auditor are covered by the professional qualification |
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| | already held by the individual. |
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| | (5) | Whether the provision of services is on a temporary and |
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| | occasional basis is to be assessed on a case by case basis and in |
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| | particular by reference to its duration, its frequency, its |
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| | regularity and its continuity. |
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| | (6) | A firm which has ceased to comply with the conditions |
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| | mentioned in sub-paragraph (2) may be permitted to remain |
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| | eligible for appointment as a local auditor for a period of not |
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| | |
| | (3A) | In paragraph 7 (meaning of control by qualified persons)— |
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| |
| | |
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| |
| | |
| | |
| |
| | (a) | in sub-paragraph (1) (introductory), for “paragraph 6(1)(b)” |
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| | substitute “paragraph 6(2)(b)”, and |
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| | (b) | in sub-paragraph (2)(b)(i), (requirement for firm to be eligible for |
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| | appointment as statutory auditor), for “statutory auditor” |
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| | substitute “local auditor, or as a statutory auditor in accordance |
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| | with this Part of this Act as it has effect apart from its application |
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| | by virtue of Schedule 5 to the Local Audit and Accountability Act |
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| | |
57 | Page 55, line 38, at end insert “—(a)” |
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58 | Page 55, line 40, at end insert “, and |
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| | (b) | in paragraph 10(6) (requirement for auditor of body established |
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| | by order to be eligible for appointment as statutory auditor), for |
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| | “a statutory auditor” substitute “a local auditor, or a statutory |
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| | auditor in accordance with this Part of this Act as it has effect |
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| | apart from its application by virtue of Schedule 5 to the Local |
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| | Audit and Accountability Act 2014.”.” |
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59 | Page 60, line 38, after “is” insert “— |
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| | |
| | (ii) | an entity connected with a functional body, or |
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| | |
60 | Page 61, line 14, leave out sub-paragraph (2) |
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61 | Page 61, line 22, after “is” insert “— |
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| | |
| | (ii) | an entity connected with a functional body, or |
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| | |
62 | 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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63 | Page 62, line 35, leave out sub-paragraph (8) |
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64 | Page 63, line 2, leave out from “entity” to end of line 4 and insert “, subject to sub- |
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| | |
65 | Page 63, line 4, at end insert— |
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| | “(2A) | This paragraph applies to the Mayor’s Office for Policing and Crime |
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| | where a local auditor has made a report or recommendation relating to |
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| | the Commissioner of Police of the Metropolis regardless of whether the |
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| | Office is a connected entity or was such an entity at the time to which the |
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| | report or recommendation relates.” |
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66 | Page 63, line 10, leave out from ‘authority’ to end of line 11 |
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67 | 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 |
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| | or recommendation relating to the Commissioner of Police of the |
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| | Metropolis regardless of whether the Commissioner is connected with |
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| |
| | |
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| |
| | |
| | |
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| | the Authority or was so connected at the time to which the report or |
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| | |
68 | 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 |
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| | by the parish meeting itself (and not by its chairman on behalf of the |
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| | |
69 | 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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|
70 | Page 68, line 31, at end insert— |
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| | “(8) | In this Schedule “the relevant authority concerned”, in relation to an |
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| | advisory notice, means the relevant authority to which, or to any officer |
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| | of which, the notice is addressed.” |
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71 | 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 |
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| | a parish meeting only if the matters referred to in that paragraph are |
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| | considered by the parish meeting itself (and not by its chairman on |
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| | behalf of the parish meeting).” |
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72 | 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 |
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| | notice to that authority or an officer of that authority, and |
|
| | (b) | the reasonable costs of issuing an advisory notice to that |
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| | authority or an officer of that authority. |
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| | (4A) | Sub-paragraph (4)(a) applies regardless of whether the notice is in fact |
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| | |
73 | Page 69, line 10, leave out sub-paragraph (5) |
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74 | 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 |
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| | Measure or 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 Scottish Parliament, and |
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| | (c) | an enactment contained in, or in an instrument made under, |
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| | Northern Ireland legislation.” |
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75 | Page 72, line 28, leave out paragraph (f) and insert— |
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| | “(f) | a health and social care body mentioned in paragraphs (a) to (e) |
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| | of section 1(5) of the Health and Social Care (Reform) Act |
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| | (Northern Ireland) 2009.” |
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