# The Local Audit (Major Local Audit) (Amendment) Regulations 2025, Note: 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/note (the official version)
Page: https://openlegislation.uk/local-audit-major-local-audit-amendment-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.