The Accounts and Audit (Amendment) Regulations 2024

These Regulations amend the Accounts and Audit Regulations 2015 (S.I. 2015/234) (the “2015 Regulations”), which set out detailed requirements applicable to a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014 (c.2) (the “Act”)) other than a health service body in relation to its annual audit and accounting processes.