Citation, commencement and application
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Accounts and Audit Regulations 2015 and come into force on 1st April 2015.
(2) Regulations 2 to 21 and Schedule 1 apply in relation to any financial year(1) beginning on or after 1st April 2015.
(3) These Regulations apply to relevant authorities(2) other than health service bodies(3).
(1)
See section 3(2) of the Local Audit and Accountability Act 2014 for the definition of “financial year”.
(2)
See section 2 of and Schedule 2 to the Local Audit and Accountability Act 2014 for the definition of “relevant authority”.
(3)
See section 3(9) of the Local Audit and Accountability Act 2014 for the definition of “health service body”.