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)^[1]
• 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