Explanatory note

This Order brings into force on the day after the day on which the Order is made section 19 and Schedule 6 (codes of audit practice and guidance) of the Local Audit and Accountability Act 2014 (‘the Act’) for the purpose of enabling a code of audit practice to come into force on or after 1st April 2015. It also brings into force on that day section 2 and Schedule 2 (definition of “relevant authority”) of the Act so far as they relate to section 19 and Schedule 6.