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.  S T A T U T O R Y I N S T R U M E N T S 2021 No. 565  LOCAL GOVERNMENT, ENGLAND AND WALES  The Accounts and Audit (Amendment No. 2) Regulations 2021  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.  1.  These Regulations may be cited as the Accounts and Audit (Amendment No. 2) Regulations  2021 and come into force on 3rd June 2021.  2. —(1) Regulation 15 of the Accounts and Audit Regulations 2015( b ) is amended as follows.  Signed by authority of the Secretary of State for Housing, Communities and Local Government  Luke Hall Minister of State  Ministry of Housing, Communities and Local Government  10th May 2021  Citation and commencement  Amendment of the Accounts and Audit Regulations 2015  Made - - - - 10th May 2021  Laid before Parliament 12th May 2021  Coming into force - - 3rd June 2021  ( a ) 2014 c. 2 Sections 32 and 43 applied with modifications by S.I. 2018/639, 2018/640, 2018/648, 2018/649.  ( b ) S.I. 2015/234; regulation 15 was amended by S.I. 2020/404, 2021/263 and applied with modifications by S.I. 2017/469,  2017/470, 2021/112.  (2) In paragraph (6) after “in relation to accounts”, insert “of a Category 1 authority”. 