# The Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015, Paragraph 1: General provisions

Extent: E+W

(1) Nothing in this Schedule affects the generality of articles 5 and 6.
(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 —
(a) 1st April 2017 in relation to a two-year transitional period authority; or
(b) 1st April 2018 in relation to any other relevant authority.
(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 —
(a) 1st April 2017 in relation to a two-year transitional period authority; or
(b) 1st April 2018 in relation to any other relevant authority.
(4) Parts 2 (basic concepts and requirements) and 5 (conduct of audit) of the 2014 Act do not apply to—
(a) accounting records and statements of accounts of a relevant authority, or
(b) the audit of the accounts of a relevant authority,
for a financial year beginning before 1st April 2015.
(5) The coming into force of the amendments made by—
(a) paragraph 3 of Schedule 12 to the 2014 Act (amendment to section 14 of the Transport Act 1968);
(b) paragraph 17 of that Schedule (amendment to section 22 of the Airports Act 1986),
do not affect the requirements of the provisions amended in relation to a financial year beginning before 1st April 2015.

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Source: https://www.legislation.gov.uk/uksi/2015/841/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014-commencement-no-7-transitional-provisions-and-savings-order-2015/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.