# English Devolution and Community Empowerment Act 2026, Paragraph 3: Initial business plans and corporate strategy

Extent: E+W

(1) The provision that may be made under section 108(9)(transitional or saving provision in relation to commencement) includes provision disapplying or modifying the duty of the Local Audit Office under paragraph 14(1)(a) and (2) (requirement for business plan) in relation to—
(a) the financial year in which the Office is established, or
(b) the following financial year.
(2) The first corporate strategy of the Office must be published as soon as reasonably practicable after it is established.

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Source: https://www.legislation.gov.uk/ukpga/2026/23/schedule/34/paragraph/3 (the official version)
Page: https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/schedule-34/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.