S T A T U T O R Y I N S T R U M E N T S 2020 No. 404  LOCAL GOVERNMENT, ENGLAND AND WALES  The Accounts and Audit (Coronavirus) (Amendment)  Regulations 2020  The Secretary of State makes the following Regulations in exercise of the powers conferred by  sections 32(1)(d) and (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 (Coronavirus) (Amendment)  Regulations 2020 and come into force on 30th April 2020.  2. —(1) The Accounts and Audit Regulations 2015( b ) are amended as follows.  Citation and commencement  Amendment of the Accounts and Audit Regulations 2015  (2) In regulation 10—  (a) at the beginning of paragraph (1), insert “Subject to paragraph (4),”;  (b) after paragraph (3) insert—  (c) at the beginning of paragraph (2), insert “Subject to paragraph (5),”;  (d) after paragraph (4) insert—  (3) In regulation 13—  ( 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 applied with modifications by S.I 2017/469, 2017/470, 2018/930, 2018/1128.  ( c )  See section 3(4) of the Local Audit and Accountability Act 2014 for the definition of “financial year”.  Made - - - - 6th April 2020  Laid before Parliament 7th April 2020  Coming into force - - 30th April 2020  “(4) Paragraph (1) applies in relation to the publication of documents relating to the  financial year( c ) beginning in 2019 as if for “31st July” there were substituted “30th  November”.”;  “(5) Paragraph (2)(b) applies in relation to the audit of accounts relating to the financial  year beginning in 2019 as if for ““but not later than 31st July” there were substituted ““but  not later than 30th November”.”. 