This is the seventh commencement order of the Local Audit and Accountability Act 2014 (“the 2014 Act”) and commences the majority of the remaining provisions in the 2014 Act.

Article 3 brings into force, on 1st April 2015, the provisions listed in (a) to (y).

Article 4 brings into force paragraphs 45 and 118 to 122 of Schedule 12 to the 2014 Act on 1st April 2017. Section 45 of the 2014 Act is commenced so far as it relates to those paragraphs on that date.

Article 5 saves Part 2 (accounts and audit of public bodies) of the Audit Commission Act 1998 and provision made under it (“the 1998 Act”) in relation to financial years beginning before 1st April 2015.

Article 6 provides that the functions in the 1998 Act listed in paragraph (2) are to continue to have effect in relation to a relevant financial year (as defined in article 2).

Article 7 provides that the functions listed in article 6 may be exercised by a Minister of the Crown who may delegate the exercise to another person or body.

Article 8 gives effect to the Schedule to the Order; the Schedule contains transitional, transitory and saving provisions.