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The Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015

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General provisions

1.—(1) Nothing in this Schedule affects the generality of articles 5 and 6.

(2) The duty of a relevant authority to appoint a local auditor to audit its accounts for a financial year applies in relation to a financial year beginning on or after 1st April 2017.

(3) The duty of a relevant authority to have an auditor panel applies in relation to the exercise of the functions of the panel so far as relating to a financial year beginning on or after 1st April 2017.

(4) Parts 2 (basic concepts and requirements) and 5 (conduct of audit) of the 2014 Act do not apply to—

(a)accounting records and statements of accounts of a relevant authority, or

(b)the audit of the accounts of a relevant authority,

for a financial year beginning before 1st April 2015.

(5) The coming into force of the amendments made by—

(a)paragraph 3 of Schedule 12 to the 2014 Act (amendment to section 14 of the Transport Act 1968(1));

(b)paragraph 17 of that Schedule (amendment to section 22 of the Airports Act 1986(2)),

do not affect the requirements of the provisions amended in relation to a financial year beginning before 1st April 2015.

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