---
title: "The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025"
id: ae849c5b-32af-4042-8416-52dc87b85cc2
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/1026
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/ae849c5b-32af-4042-8416-52dc87b85cc2
language: en
in_force_from: 2025-09-17
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/1026/data.xml
read_on: 2026-11-10
sha256: 49b49023350f4f939937f1dba8819d67d7eae227b04066bc00c6185704bfd55e
provisions: 3
---

# The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 1026
LOCAL GOVERNMENT, ENGLAND AND WALES
The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025
Made
16th September 2025
Coming into force
17th September 2025
The Secretary of State makes these Regulations in exercise of the powers conferred by section 6(5) of the Local Audit and Accountability Act 2014.
A draft of this instrument was laid before and approved by a resolution of each House of Parliament in accordance with section 43(3) of that Act.

## 1 Citation, commencement and extent {#regulation-1}

(1) These Regulations may be cited as the Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025 and come into force on the day after the day on which they are made.
(2) These Regulations extend to England and Wales.

## 2 Amendment of the Local Audit and Accountability Act 2014 {#regulation-2}

For section 6(2) (meaning of “smaller authority”) of the Local Audit and Accountability Act 2014, substitute—
(2) The qualifying condition is met for a relevant authority and a financial year—
(a) beginning on or before 1st April 2024, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £6.5 million;
(b) beginning on or after 1st April 2025, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £15 million.
.