{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-1",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-1.json",
  "legislation": "uksi/2015/234",
  "legislation_title": "The Accounts and Audit Regulations 2015",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and application",
  "text": "(1) These Regulations may be cited as the Accounts and Audit Regulations 2015 and come into force on 1st April 2015.\n(2) Regulations 2 to 21 and Schedule 1 apply in relation to any financial year beginning on or after 1st April 2015.\n(3) These Regulations apply to relevant authorities other than health service bodies .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "See section 3(2) of the Local Audit and Accountability Act 2014 for the definition of “financial year”."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "See section 2 of and Schedule 2 to the Local Audit and Accountability Act 2014 for the definition of “relevant authority”."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "See section 3(9) of the Local Audit and Accountability Act 2014 for the definition of “health service body”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/234/regulation/1",
    "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."
}