{
  "url": "https://openlegislation.uk/local-audit-modification-of-financial-reporting-requirements-regulations-2025/regulation-1",
  "json_url": "https://openlegislation.uk/local-audit-modification-of-financial-reporting-requirements-regulations-2025/regulation-1.json",
  "legislation": "uksi/2025/652",
  "legislation_title": "The Local Audit (Modification of Financial Reporting Requirements) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/local-audit-modification-of-financial-reporting-requirements-regulations-2025",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and extent",
  "text": "(1) These Regulations may be cited as the Local Audit (Modification of Financial Reporting Requirements) Regulations 2025 and come into force on 26th June 2025.\n(2) These Regulations extend to England and Wales.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/652/regulation/1",
    "retrieved_at": "2026-10-28T21:15:18.034446+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}