The Local Audit (Modification of Financial Reporting Requirements) Regulations 2025
These Regulations modify the requirement in section 3(3) of the Local Audit and Accountability Act 2014 (c. 2) for a relevant authority (other than a health service body) to prepare a statement of accounts in respect of each financial year, for the following authorities which were established on 5th February 2025—Devon and Torbay Combined County AuthorityGreater Lincolnshire Combined County Authority,Hull and East Yorkshire Combined Authority,Lancashire Combined County Authority.