Local Audit and Accountability Act 2014

Local Audit and Accountability Act 2014[a]
Act of Parliament
coat of arms
Parliament of the United Kingdom
Long titleAn Act to make provision for and in connection with the abolition of the Audit Commission for Local Authorities and the National Health Service in England; to make provision about the accounts of local and certain other public authorities and the auditing of those accounts; to make provision about the appointment, functions and regulation of local auditors; to make provision about data matching; to make provision about examinations by the Comptroller and Auditor General relating to English local and other public authorities; to make provision about the publication of information by smaller authorities; to make provision about compliance with codes of practice on local authority publicity; to make provision about access to meetings and documents of local government bodies; to make provision about council tax referendums; to make provision about polls consequent on parish meetings; and for connected purposes.
Citation2014 c. 2
Introduced byEric Pickles MP, Secretary of State for Communities and Local Government (Commons)
Baroness Hanham (Lords)
Territorial extent 
[b]
Dates
Royal assent30 January 2014
Commencementvarious[c]
Other legislation
Amends
Repeals/revokesAudit Commission Act 1998
Amended by
Status: Amended
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended
Text of the Local Audit and Accountability Act 2014 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The Local Audit and Accountability Act 2014 (c. 2) is an act of the Parliament of the United Kingdom.

Provisions

Its main provisions:

  • abolish the Audit Commission and repeal the Audit Commission Act 1998 (section 1)[1][2]
  • establish new arrangements for the audit and accountability of local public bodies[3]
  • ensure increases set by levying bodies are taken into account when local authorities determine whether they have set an excessive amount of council tax
  • ensure local authorities comply with the Code of Recommended Practice on Local Authority Publicity (section 39), stopping councils from publishing free sheets which were competing with local newspapers[3]
  • allow local residents to film, tweet and blog council meetings[4]
  • allow the Secretary of State for Communities and Local Government to alter the number of electors needed to trigger a parish poll

Local Audit (Public Access to Documents) Act 2017

The Local Audit (Public Access to Documents) Act 2017 amended the 2014 act to allow for public access to certain local audit documents.[5]

Notes

  1. ↑ Section 50.
  2. ↑ Section 48.
  3. ↑ Section 49.

References

  1. ↑ "Statutory arrangements for audit". Local Government Association. Retrieved 17 July 2021.
  2. ↑ Bradley, Lynn; Favotto, Alvise; McKernan, John (2023). "Local authority audit in England, playing the field?". Financial Accountability & Management. 39 (2): 286–303. doi:10.1111/faam.12350. ISSN 1468-0408.
  3. 1 2 "Local Audit and Accountability Bill clears Parliament". Democracy Live. BBC News. 22 January 2014. Retrieved 26 January 2026.
  4. ↑ "Public free to broadcast Croydon Council meetings". East London Times. 5 November 2013. Retrieved 26 January 2026.
  5. ↑ D'Arcy, Mark (17 March 2017). "Week ahead in Parliament". BBC News. Retrieved 21 May 2026.
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