The Accounts and Audit (Amendment No. 2) Regulations 2021
The Accounts and Audit Regulations 2015 (“the 2015 Regulations”) set out detailed requirements on Category 1 and Category 2 authorities (defined in regulation 2 of the 2015 Regulations) in relation to their annual audit and accounting processes.
Lifecycle
Department
Made
10 May 2021
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In force
03 Jun 2021
Enabling power
In accordance with section 32(3) of the Local Audit and Accountability Act 2014 he has consulted the Comptroller and Auditor General, such representatives of relevant authorities as he thinks appropriate, and the recognised supervisory bodies.
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