The Local Audit and Accountability Act 2014 (Commencement No. 2) Order 2014

Made: 8th April 2014

The Secretary of State for Communities and Local Government makes the following Order in exercise of the powers conferred by section 49(1) and (5) of the Local Audit and Accountability Act 2014[^f00001]:

Citation

1

This Order may be cited as the Local Audit and Accountability Act 2014 (Commencement No. 2) Order 2014.

Appointed day

2

The day after the day on which this Order is made is the day appointed for the coming into force of the following provisions of the Local Audit and Accountability Act 2014—

• (a) section 2(1) and (2) and Schedule 2 (relevant authorities), so far as they relate to provisions brought into force by this Order;

• (b) section 19 and Schedule 6 (codes of audit practice and guidance) so far as they enable a code of audit practice to come into force on or after 1st April 2015.

Signed

Signed by authority of the Secretary of State for Communities and Local Government

Brandon Lewis — Parliamentary Under Secretary of State — Department for Communities and Local Government — 8th April 2014

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order brings into force on the day after the day on which the Order is made section 19 and Schedule 6 (codes of audit practice and guidance) of the Local Audit and Accountability Act 2014 (‘the Act’) for the purpose of enabling a code of audit practice to come into force on or after 1st April 2015. It also brings into force on that day section 2 and Schedule 2 (definition of “relevant authority”) of the Act so far as they relate to section 19 and Schedule 6.

Footnotes

[^f00001]: 2014 c.2.