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Statutory Instruments

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(1).

Citation, commencement and extent

1.—(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.

Modification of the Local Audit and Accountability Act 2014

2.—(1) The requirement in section 3(3) of the Local Audit and Accountability Act 2014 for a relevant authority(2), other than a health service body(3), to prepare a statement of accounts for each financial year(4) 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.

Signed by authority of the Secretary of State for Housing, Communities and Local Government

Jim McMahon

Minister of State

Ministry of Housing, Communities and Local Government

4th June 2025

(2)

“Relevant authority” is defined in section 2.

(3)

“Health service body” is defined in section 3(9).

(4)

“Financial year” is defined in section 3(4) as a period of 12 months ending with 31 March.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Local Audit (Modification of Financial Reporting Requirements) Regulations 2025 (2025/652)

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