# The Local Audit (Major Local Audit) (Amendment) Regulations 2025

S.I. 2025/896 · made 17 July 2025

These Regulations amend the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014 (S.I. 2014/1627).

Made under: Companies Act 2006 (Section 1292, Schedule 10 paragraph 13); Local Audit and Accountability Act 2014 (Schedule 5 paragraph 28)

PDFs: Printed copy https://openlegislation.uk/local-audit-major-local-audit-amendment-regulations-2025/pdf/uksi_20250896_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/local-audit-major-local-audit-amendment-regulations-2025/pdf/uksiem_20250896_en_001.pdf

## Introductory text

LOCAL GOVERNMENT, ENGLAND AND WALES
Made 17th July 2025
Laid before Parliament 21st July 2025
Coming into force 17th August 2025
The Secretary of State makes these Regulations in exercise of the powers conferred by section 1292(1)(a) of the Companies Act 2006 (“the 2006 Act”), and paragraph 13(10)(a) of Schedule 10 to the 2006 Act as it has effect by virtue of paragraph 28(7) of Schedule 5 to the Local Audit and Accountability Act 2014.

## 1 Citation, commencement and extent

(1) These Regulations may be cited as the Local Audit (Major Local Audit) (Amendment) Regulations 2025 and come into force on 17th August 2025.
(2) These Regulations extend to England and Wales.

## 2 Amendment of the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014

In regulation 12(1) of the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014—
(a) in the opening words of paragraph (1)—
(i) for “any” substitute “a”;
(ii) for “either” substitute “any”;
(b) for paragraph (1)(a), substitute—
“(a) for a financial year—
(i) beginning on or before 1st April 2024, the higher of the relevant authority’s total income (from all sources) for that financial year and its total expenditure (from all sources) for that financial year exceeds £500 million;
(ii) beginning on or after 1st April 2025, the higher of the relevant authority’s total income (from all sources) for that financial year and its total expenditure (from all sources) for that financial year exceeds £875 million;”.

## Signature

Jim McMahon
Minister of State
Ministry of Housing, Communities and Local Government
17th July 2025

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014 (S.I. 2014/1627).
Regulation 2 of these Regulations provides that in relation to a financial year beginning on or after 1st April 2025, an audit of the accounts of a relevant authority (as defined in section 2 of the Local Audit and Accountability Act 2014 (c. 2)) is a “major local audit” if the higher of the relevant authority's total income and total expenditure for that financial year exceeds £875 million.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2025/896 (the official version)
Page: https://openlegislation.uk/local-audit-major-local-audit-amendment-regulations-2025
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.