Regulation 4 Modification of financial reporting requirementsI1

England and Wales

The requirement in section 3(3) of the Local Audit and Accountability Act 2014 (general requirements for accounts) for a relevant authority to prepare a statement of accounts for each financial year^f1 is, in respect of the Combined County Authority—

(a)

disapplied in respect of the financial year beginning on 1st April 2025;

(b)

modified in respect of the financial year beginning on 1st April 2026 to require the Authority to prepare a statement of accounts for that year in respect of the period beginning with the day after the day on which these Regulations are made, whether or not that day is earlier than 1st April 2026, and ending with 31st March 2027.

Annotations

Commencement

I1: Reg. 4 in force at 4.6.2026, see reg. 1(2)

Footnotes

f1: “Financial year” is defined in section 3(4) of the Local Audit and Accountability Act 2014.