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Regulation 1 Citation, commencement and interpretation

(1)

These Regulations may be cited as the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014 and come into force on 31st July 2014.

(2)

In these Regulations—

  • “the Act” means the Local Audit and Accountability Act 2014; and

  • “sufficient period of professional experience” has the meaning given by regulation 10.