The Local Audit (Major Local Audit) (Amendment) Regulations 2025

• Citation: S.I. 2025/896
• Sections: 2

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Local Audit (Major Local Audit) (Amendment) Regulations 2025 and come into force on 17th August 2025.

(2) These Regulations extend to England and Wales.

Section 2 Amendment of the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014

In regulation 12(1) of the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014 —

(a) in the opening words of paragraph (1)—

(i) for “any” substitute “a” ;

(ii) for “either” substitute “any” ;

(b) for paragraph (1)(a), substitute—

(a) for a financial year—

(i) beginning on or before 1st April 2024, the higher of the relevant authority’s total income (from all sources) for that financial year and its total expenditure (from all sources) for that financial year exceeds £500 million;

(ii) beginning on or after 1st April 2025, the higher of the relevant authority’s total income (from all sources) for that financial year and its total expenditure (from all sources) for that financial year exceeds £875 million;