Secondary Legislation under Local Audit and Accountability Act 2014

Showing 11 Statutory Instruments linked to this bill.

Hampshire and the Solent Combined County Authority Regulations 2026

Laid before Parliament: 16 March 2026
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
Levelling-up and Regeneration Act 2023 Local Audit and Accountability Act 2014
SI explanatory text These Regulations establish the Hampshire and the Solent Combined County Authority (“the Combined County Authority”) and confer certain functions of local authorities and other public authorities on the Combined County Authority.

Cheshire and Warrington Combined Authority Order 2026

Laid before Parliament: 18 December 2025
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
Local Audit and Accountability Act 2014
SI explanatory text This Order establishes the Cheshire and Warrington Combined Authority (“the Combined Authority”) and provides for the election of the mayor and confers certain functions of local authorities and other public authorities on the Combined Authority.

Cumbria Combined Authority Order 2026

Laid before Parliament: 18 December 2025
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
Local Audit and Accountability Act 2014
SI explanatory text This Order establishes the Cumbria Combined Authority (“the Combined Authority”), provides for the election of a mayor and confers certain of the functions of local authorities and other public authorities on the Combined Authority.

Local Audit (Major Local Audit) (Amendment) Regulations 2025

Reference: 2025 No. 896
Laid before Parliament: 21 July 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Companies Act 2006 Local Audit and Accountability Act 2014
SI explanatory text These Regulations amend the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014 (S.I. 2014/1627).

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

Laid before Parliament: 16 June 2025
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
Local Audit and Accountability Act 2014
SI explanatory text These Regulations amend the definition of “smaller authority” in section 6 of the Local Audit and Accountability Act 2014 (“the 2014 Act”).

Local Audit (Modification of Financial Reporting Requirements) Regulations 2025

Reference: 2025 No. 652
Laid before Parliament: 5 June 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Local Audit and Accountability Act 2014
SI explanatory text These Regulations modify the requirement in section 3(3) of the Local Audit and Accountability Act 2014 (c. 2) for a relevant authority (other than a health service body) to prepare a statement of accounts in respect of each financial year, for the following authorities which were established on 5th February 2025—

Accounts and Audit (Amendment) Regulations 2022

Reference: 2022 No. 708
Laid before Parliament: 30 June 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Local Audit and Accountability Act 2014
SI explanatory text The Accounts and Audit Regulations 2015 (“the 2015 Regulations”) set out detailed requirements on a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014), other than a health service body in relation to its annual audit and accounting processes.

Local Audit (Appointing Person) (Amendment) Regulations 2021

Laid before Parliament: 21 October 2021
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
Local Audit and Accountability Act 2014
SI explanatory text The Local Audit (Appointing Person) Regulations 2015 (S.I. 2015/192) (“the 2015 Regulations”) make provision for the appointment of a local auditor by a person specified by the Secretary of State (“an appointing person”) to audit the accounts of those authorities that choose to opt into such arrangements. The 2015 Regulations also make provision for the appointing person to set fee scales for the audits of opted in authorities and to charge a larger or smaller fee than provided for by the fee scales in prescribed circumstances.

Accounts and Audit (Amendment No. 2) Regulations 2021

Reference: 2021 No. 565
Laid before Parliament: 12 May 2021
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Local Audit and Accountability Act 2014
SI explanatory text The Accounts and Audit Regulations 2015 (“the 2015 Regulations”) set out detailed requirements on Category 1 and Category 2 authorities (defined in regulation 2 of the 2015 Regulations) in relation to their annual audit and accounting processes.

Accounts and Audit (Amendment) Regulations 2021

Reference: 2021 No. 263
Laid before Parliament: 9 March 2021
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Local Audit and Accountability Act 2014
SI explanatory text The Accounts and Audit Regulations 2015 (“the 2015 Regulations”) set out detailed requirements on a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014), other than a health service body, in relation to its annual audit and accounting processes.

Accounts and Audit (Coronavirus) (Amendment) Regulations 2020

Reference: 2020 No. 404
Laid before Parliament: 7 April 2020
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Local Audit and Accountability Act 2014
SI explanatory text The Accounts and Audit Regulations 2015 (“the 2015 Regulations”) set out detailed requirements on a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014), other than a health service body, in relation to its annual audit and accounting processes.