{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/introduction.json",
  "legislation": "uksi/2015/234",
  "legislation_title": "The Accounts and Audit Regulations 2015",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Local Government, England And Wales\nMade 12th February 2015\nLaid before Parliament 17th February 2015\nComing into force 1st April 2015\nThe Secretary of State makes the following Regulations in exercise of the powers conferred by sections 32, 43(2) and 46 of the Local Audit and Accountability Act 2014 .\nIn accordance with section 32(3) of the Act he has consulted the Comptroller and Auditor General, such representatives of relevant authorities as he thinks appropriate, and the recognised supervisory bodies.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2014 c. 2; see also section 134(6) of the Greater London Authority Act 1999 (c.29) (amended by paragraph 43 of Schedule 12 to the Local Audit and Accountability Act 2014) and S.I. 2015/179 (C.11)."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations modified by S.I. 2009/276, reg. 9(4) (as substituted (E.) (5.9.2018) by The Local Government (Structural Changes) (General) (Amendment) Regulations 2018 (S.I. 2018/930), regs. 1, 7(5))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations modified by S.I. 2009/276, reg. 10(2) (as substituted (E.) (5.9.2018) by The Local Government (Structural Changes) (General) (Amendment) Regulations 2018 (S.I. 2018/930), regs. 1, 7(6))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/234/introduction",
    "retrieved_at": "2026-10-28T23:47:45.844632+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."
}