The Local Audit (Delegation of Functions) and Statutory Audit (Delegation of Functions) Order 2014
This Order concerns the transfer of functions of the Secretary of State under Part 42 of the Companies Act 2006 (statutory auditors), as applied with modifications to local audits by Schedule 5 to the Local Audit and Accountability Act 2014. Local audits are audits of the accounts of relevant authorities within the meaning of that Act (listed in Schedule 2 to the 2014 Act – local authorities and certain other public bodies in England and a very limited category of authorities which exercise functions partly in England and partly in Wales).