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In force since 2025-06-26, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 eaf433b3e0b7bc6998be7661cd50ea70359019ebfb28ea984dce91f6cabfea94
No one has proposed a change to this act yet.
2025 No. 652 LOCAL GOVERNMENT, ENGLAND The Local Audit (Modification of Financial Reporting Requirements) Regulations 2025 Made 4th June 2025 Laid before Parliament 5th June 2025 Coming into force 26th June 2025 The Secretary of State makes these Regulations in exercise of the powers conferred by section 3(5)(b) of the Local Audit and Accountability Act 2014.
Propose a change(1) These Regulations may be cited as the Local Audit (Modification of Financial Reporting Requirements) Regulations 2025 and come into force on 26th June 2025. (2) These Regulations extend to England and Wales.
Propose a change(1) The requirement in section 3(3) of the Local Audit and Accountability Act 2014 for a relevant authority, other than a health service body, to prepare a statement of accounts for each financial year is, in respect of a relevant authority specified in paragraph (2)— (a) disapplied in respect of the financial year beginning with 1st April 2024, and (b) modified in respect of the financial year beginning with 1st April 2025 to require the authority to prepare a statement of accounts for that year as though that year were to begin with 5th February 2025. (2) The relevant authorities are— (a) Devon and Torbay Combined County Authority, (b) Greater Lincolnshire Combined County Authority, (c) Hull and East Yorkshire Combined Authority, (d) Lancashire Combined County Authority.
Propose a change