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((Use dmy dates|date=April 2022))
((More citations needed|date=July 2021))
((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         =
|repeal_date          =
|amendments           =
|repealing_legislation=
|related_legislation  =
|status               = 
|original_text        = http://www.legislation.gov.uk/ukpga/2014/2/contents/enacted
|legislation_history  = 
|revised_text         =
|use_new_UK-LEG       = 
))
The '''Local Audit and Accountability Act 2014''' (c. 2) is a United Kingdom act of Parliament. Its main provisions:

*abolish the [[Audit Commission (United Kingdom)|Audit Commission]] and repeal the [[Audit Commission Act 1998]] (section 1)<ref name="lga">((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))</ref>
*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, [[Twitter|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

== References ==
((Reflist))

((Authority control))

[[Category:Local government legislation in England and Wales]]
[[Category:United Kingdom Acts of Parliament 2014]]
[[Category:Acts of the Parliament of the United Kingdom concerning England]]
[[Category:2014 in England]]
[[Category:Audit legislation]]
[[Category:Auditing in the United Kingdom]]

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