# The Local Audit (Modification of Financial Reporting Requirements) Regulations 2025, Introduction: Introductory text


LOCAL GOVERNMENT, ENGLAND
Made 4th June 2025
Laid before Parliament 5th June 2025
Coming into force 26th June 2025
The Secretary of State makes these Regulations in exercise of the powers conferred by section 3(5)(b) of the Local Audit and Accountability Act 2014.

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Source: https://www.legislation.gov.uk/uksi/2025/652/introduction (the official version)
Page: https://openlegislation.uk/local-audit-modification-of-financial-reporting-requirements-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.