Search Legislation

The Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

General provisions

1.—(1) Nothing in this Schedule affects the generality of articles 5 and 6.

(2) The duty of a relevant authority to appoint a local auditor to audit its accounts for a financial year applies in relation to a financial year beginning on or after 1st April 2017.

(3) The duty of a relevant authority to have an auditor panel applies in relation to the exercise of the functions of the panel so far as relating to a financial year beginning on or after 1st April 2017.

(4) Parts 2 (basic concepts and requirements) and 5 (conduct of audit) of the 2014 Act do not apply to—

(a)accounting records and statements of accounts of a relevant authority, or

(b)the audit of the accounts of a relevant authority,

for a financial year beginning before 1st April 2015.

(5) The coming into force of the amendments made by—

(a)paragraph 3 of Schedule 12 to the 2014 Act (amendment to section 14 of the Transport Act 1968(1));

(b)paragraph 17 of that Schedule (amendment to section 22 of the Airports Act 1986(2)),

do not affect the requirements of the provisions amended in relation to a financial year beginning before 1st April 2015.

Back to top

Options/Help