{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015/article-5",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015/article-5.json",
  "legislation": "uksi/2015/841",
  "legislation_title": "The Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015",
  "legislation_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Saving in relation to the audit of accounts for financial years beginning before 1st April 2015",
  "text": "Despite the repeal of the 1998 Act, Part 2 of that Act (accounts and audit of public bodies) and provision made under Part 2 continue to have effect for and in relation to—\n(a) accounts and statements of accounts;\n(b) the audit of accounts to which section 2 of that Act applies,\nfor a financial year beginning before 1st April 2015.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 5 in force at made date"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/841/article/5",
    "retrieved_at": "2026-10-28T23:40:53.368535+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."
}