{
  "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2021/introduction.json",
  "legislation": "uksi/2021/263",
  "legislation_title": "The Accounts and Audit (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Local Government, England And Wales\nMade 8th March 2021\nLaid before Parliament 9th March 2021\nComing into force 31st March 2021\nThe Secretary of State makes the following Regulations in exercise of the powers conferred by sections 32(1)(d) and (e) and 43(2) of the Local Audit and Accountability Act 2014.\nIn accordance with section 32(3) of the Local Audit and Accountability Act 2014 he has consulted the Comptroller and Auditor General, such representatives of relevant authorities as he thinks appropriate, and the recognised supervisory bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 c. 2 Sections 32 and 43 applied with modifications by S.I. 2018/639, 2018/640, 2018/648, 2018/649."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/263/introduction",
    "retrieved_at": "2026-10-28T22:16:26.652525+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}