The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025

• Citation: S.I. 2025/1026
• Sections: 2

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025 and come into force on the day after the day on which they are made.

(2) These Regulations extend to England and Wales.

Section 2 Amendment of the Local Audit and Accountability Act 2014

For section 6(2) (meaning of “ smaller authority ”) of the Local Audit and Accountability Act 2014, substitute—

(2) The qualifying condition is met for a relevant authority and a financial year—

(a) beginning on or before 1st April 2024, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £6.5 million;

(b) beginning on or after 1st April 2025, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £15 million.