Local Audit and Accountability Act 2014

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{{Infobox UK legislation

|short_title = Local Audit and Accountability Act 2014

|type = Act

|parliament = Parliament of the United Kingdom

|long_title = An 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.

|year = 2014

|citation = 2014 c. 2

|introduced_by =

|territorial_extent =

|royal_assent = 30 January 2014

|commencement =

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|amendments =

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|related_legislation =

|status =

|original_text = http://www.legislation.gov.uk/ukpga/2014/2/contents/enacted

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The Local Audit and Accountability Act 2014 (c. 2) is a United Kingdom act of Parliament. Its main provisions:

• abolish the Audit Commission and repeal the Audit Commission Act 1998 (section 1){{Cite web|title=Statutory arrangements for audit|publisher=Local Government Association|url=https://www.local.gov.uk/our-support/guidance-and-resources/external-audit/statutory-arrangements-audit|access-date=2021-07-17|language=en}}
• establish new arrangements for the audit and accountability of local public bodies
• 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)
• allow local residents to film, tweet and blog council meetings
• allow the Secretary of State for Communities and Local Government to alter the number of electors needed to trigger a parish poll