EXPLANATORY NOTE
(This note is not part of the Order)
This Order brings into force on the day after the day on which the Order is made, section 2(1) and (2) and Schedule 2 (definition of “relevant authority”) of the Local Audit and Accountability Act 2014 (“the Act”) so far as they relate to the other provisions brought into force by this order, and the remainder of that section for the purpose of enabling the Secretary of State to make regulations or an order. Part 4 of the Act relating to the eligibility and regulation of auditors is commenced and in relation to this Part, the definition of local auditor is brought into force in relation to financial years 2017/18 onwards. Sections 5 and 17, enabling the Secretary of State to make provision for a person or body to be specified in relation to local auditor appointment, are brought into force so far as not already in force. Paragraph 9 of Schedule 6 is brought into force for the purpose of enabling the Comptroller and Auditor General to issue guidance. A number of transitory provisions in Schedule 13, relating to the NHS, are brought into force.