# The Local Audit (Modification of Financial Reporting Requirements) Regulations 2025, Regulation 2: Modification of the Local Audit and Accountability Act 2014


(1) The requirement in section 3(3) of the Local Audit and Accountability Act 2014 for a relevant authority, other than a health service body, to prepare a statement of accounts for each financial year is, in respect of a relevant authority specified in paragraph (2)—
(a) disapplied in respect of the financial year beginning with 1st April 2024, and
(b) modified in respect of the financial year beginning with 1st April 2025 to require the authority to prepare a statement of accounts for that year as though that year were to begin with 5th February 2025.
(2) The relevant authorities are—
(a) Devon and Torbay Combined County Authority,
(b) Greater Lincolnshire Combined County Authority,
(c) Hull and East Yorkshire Combined Authority,
(d) Lancashire Combined County Authority.

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Source: https://www.legislation.gov.uk/uksi/2025/652/regulation/2 (the official version)
Page: https://openlegislation.uk/local-audit-modification-of-financial-reporting-requirements-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.