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This Statutory Instrument has been made in consequence of a defect in S.I. 2021/263 and is being issued free of charge to all known recipients of that Statutory Instrument. 

# 2021 No. 565 

# LOCAL GOVERNMENT, ENGLAND AND WALES 

The Accounts and Audit (Amendment No. 2) Regulations 2021 

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The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 32(1)(e) and 43(2) of the Local Audit and Accountability Act 2014( a ). 

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. 

## Citation and commencement 

1.  These Regulations may be cited as the Accounts and Audit (Amendment No. 2) Regulations 2021 and come into force on 3rd June 2021. 

## Amendment of the Accounts and Audit Regulations 2015 

2. —(1) Regulation 15 of the Accounts and Audit Regulations 2015( b ) is amended as follows. 

(2) In paragraph (6) after “in relation to accounts”, insert “of a Category 1 authority”. 

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

10th May 2021 

Luke Hall Minister of State Ministry of Housing, Communities and Local Government 

