{
  "url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015/schedule/paragraph-1",
  "json_url": "https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015/schedule/paragraph-1.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": "schedule/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "General provisions",
  "text": "(1) Nothing in this Schedule affects the generality of articles 5 and 6.\n(2) The duty of a relevant authority to appoint a local auditor to audit its accounts for a financial year applies in relation to a financial year beginning on or after —\n(a) 1st April 2017 in relation to a two-year transitional period authority; or\n(b) 1st April 2018 in relation to any other relevant authority.\n(3) The duty of a relevant authority to have an auditor panel applies in relation to the exercise of the functions of the panel so far as relating to a financial year beginning on or after —\n(a) 1st April 2017 in relation to a two-year transitional period authority; or\n(b) 1st April 2018 in relation to any other relevant authority.\n(4) Parts 2 (basic concepts and requirements) and 5 (conduct of audit) of the 2014 Act do not apply to—\n(a) accounting records and statements of accounts of a relevant authority, or\n(b) the audit of the accounts of a relevant authority,\nfor a financial year beginning before 1st April 2015.\n(5) The coming into force of the amendments made by—\n(a) paragraph 3 of Schedule 12 to the 2014 Act (amendment to section 14 of the Transport Act 1968);\n(b) paragraph 17 of that Schedule (amendment to section 22 of the Airports Act 1986),\ndo not affect the requirements of the provisions amended in relation to a financial year beginning before 1st April 2015.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 1(2) substituted (27.6.2016) by The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016 (S.I. 2016/675), art. 2(6)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. para. 1(3) substituted (27.6.2016) by The Local Audit and Accountability Act 2014 (Commencement No. 8 and Commencement No. 7, Transitional Provisions and Savings (Amendment)) Order 2016 (S.I. 2016/675), art. 2(6)(a)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 1 in force at made date"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1968 c.73."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1986 c.31."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/841/schedule/paragraph/1",
    "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."
}