# Local Audit and Accountability Act 2014, Paragraph 14: Business planning


(1) The Local Audit Office must have—
(a) a business plan, and
(b) a corporate strategy.
(2) The business plan is to relate to a single financial year and is to be published before the start of that year.
(3) The corporate strategy is to relate to a period of between 3 and 5 years and must be published before the expiry of the previous strategy.
(4) The Office may revise its business plan or corporate strategy, and must publish any revision.

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Source: https://www.legislation.gov.uk/ukpga/2014/2/schedule/1A/paragraph/14 (the official version)
Page: https://openlegislation.uk/local-audit-and-accountability-act-2014/schedule-1A/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.