The directive is set to come into force in the Companies, Partnership and Groups (Accounts and Reports) Regulations 2015 which will be passed on 6 April 2015 according to the parliament.co.uk site.

As the rules are considered affirmative regulation, as they are part of an EU directive, although they are subject to paliarmentary debate, this is procedural and the SI will come into force on 6 April 2015, after parliament has been dissolved prior to the election.

Early adoption of the new accounting directive will be permitted.