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PART 1Introductory

Citation, commencement and application

1.—(1) These Regulations may be cited as the Accounts and Audit (England) Regulations 2011 and come into force on 31st March 2011.

(2) These Regulations apply in relation to England only.

(3) These Regulations apply as follows—

(a)Regulations 2, 4 to 6(2), and 21 to 28 apply to all relevant bodies;

(b)Regulations 6(3) to 11 apply to larger relevant bodies;

(c)Regulations 12 to 16 apply to smaller relevant bodies;

(d)Regulations 17 to 20 apply to the particular relevant bodies mentioned in Part 5; and

(e)Regulations 4 to 28 apply, with all necessary modifications, to the accounts of an officer whose accounts are required to be audited by section 26 (audit of accounts of officers) of the 1998 Act.